- Taxpayer operates a family entertainment center with 70 devices, on which 50 different games can be played.
- To be able to play on the devices, a visitor buys a “playcard” on which a credit can be deposited.
- The playcard must be inserted into the devices to activate it.
- The equipment forms an integral part of the provision of entertainment and day recreation.
- The Court is of the opinion that this service qualifies as providing access within the meaning of item b.14, letter g, of Table I belonging to the Dutch VAT Act 1968.
- The reduced rate applies.
Source: rechtspraak.nl (Dutch)
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