Asunto C-22/15: Sentencia del Tribunal de Justicia (Sala Cuarta) de 25 de febrero de 2016 — Comisión Europea/Reino de los Países Bajos [Incumplimiento de Estado — Impuesto sobre el valor añadido — Directiva 2006/112/CE — Exenciones — Artículo 132, apartado 1, letra m) — Prestaciones de servicios directamente relacionadas con la práctica del deporte o de la educación física — Exención del alquiler de embarcaderos y cobertizos para embarcaciones en favor de socios de clubes de deportes acuáticos en actividades de navegación o de recreo que no pueden ser equiparadas con la práctica del deporte o de la educación física — Disfrute de la exención circunscrito a los socios de clubes de deportes acuáticos que, para la prestación de sus servicios, no emplean personal — Exclusión — Artículo 133, párrafo primero, letra d)]

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