Press Release: VAT: The European Commission calls on Greece to apply a uniform VAT rate to the provision of bowling facilities

In Greece, the supply of services consisting in the provision of bowling facilities is subject to the reduced rate of 9% when such facilities are used by members of clubs of the Hellenic Bowling Federation in the framework of organised sport. However, for facilities for non-member, recreational bowlers, the normal tax rate applies. Through a reasoned opinion under Article 226 of the EC Treaty, the European Commission called on Greece to end this selective application of the reduced rate of VAT. If Greece fails to comply with the reasoned opinion, the Commission may bring the matter to the European Court of Justice (ECJ).

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