“Arrangementen van exploitant rondvaartboot kunnen één prestatie vormen, maar dan tegen algemene btw-tarief”
X offers round trips in canal tour boats. In addition to the regular cruises, she also offers packages, including drinks and city walks. X calculates the reduced VAT rate on the total package.
The Noord-Holland District Court ruled that if there is a single supply, the standard VAT rate applies.
Source: TaxLive (Dutch)
