Dutch: Parkeren bij natuurpark volgens Hoge Raad belast met 21 procent btw.
On 17 August 2018 the Dutch Supreme Court ruled that the opportunity to park at a nature park is an independent service, subject to the VAT standard rate.
The case concerned a nature park (zoo) that offers visitors the opportunity to park their car for € 2 per day on a parking lot next to the park. Granting access to the park itself is a service that is subject to the reduced VAT rate of 6%. The question in this case was whether providing the opportunity for parking is an achievement that is ancillary to the main service, being the granting of access to the nature park. If that is the case, parking is also subject to the reduced VAT rate of 6%.
The Dutch Supreme Court decided that the parking service is an independent service.
The Supreme Court confirms that the use of parking facilities for a car at the destination is an objective in itself for the regular visitor. The visitor has the choice between various means of transport with which he can reach the park. A visitor who comes by car knows that he can not just leave the car somewhere, so the provision of parking meets his need for a temporary destination for the car. Consequently, parking should be regarded as an independent main performance that is subject to the standard VAT rate of 21%. According to the Supreme Court, this is no different if the parking areas are only intended for visitors to the nature park.
Source: Deloitte Netherlands (Dutch)
See also our earlier post HERE
