Sailing: a sport or leisure? ???

As an avid sailor, I've always found that sailing can be both sport and a leisure activity. This distinction is crucial for Dutch VAT. Sport activities can be subject to the reduced Dutch VAT rate (9%) instead of the regular Dutch VAT rate (21%). The Dutch Supreme Court has now decided in a recent case that sailing should be seen as a sport for VAT.

• Key question: Whether a service offering sailboats via subscriptions should be taxed under the reduced VAT rate reserved for sports.
• Ruling: The court acknowledged that the harbor facilities where these sailboats are docked are integral to the sport of sailing, providing necessary support and services. The court Affirmed that sailing, inclusive of the harbor services provided, merits a reduced VAT rate due to its sportive nature.

What do you think, a fair decision?