Once again, the tax authorities are trying to impose VAT on the services provided by golf clubs, contrary to the EU VAT Directive. If the tax authorities have their way, golf clubs should pay tax on their sales of separately invoiced services, namely green fees, use of the ball machine, tee fees, caddy rental and the sale of clubs. However, the aforementioned directive exempts from taxation "certain services closely related to sport and physical exercise which are provided by non-profit entities to persons engaged in sport or physical exercise. In the opinion of the BFH, however, the taxation of star fees for tournaments is permissible under § 4 No. 22b UStG. The European Court of Justice will now have to rule on this on 10.12.2020.