X offers round trips. In addition to the regular cruises, X also offers packages. Drinks are served, and there is the possibility to make a city walk. X applies the reduced VAT rate. According to the inspector, there are distinct supplies and X incorrectly uses the reduced VAT rate only. For the alcoholic drinks and the city walk, according to the inspector the standard VAT rate must be used. The court rejects the statement made by X that there are two main supplies, namely the cruise on the one hand and the food and drinks on the other. According to the court, there is a single performance and the standard rate applies.
Source: TaxLive
