The Court of Appeal in ‘s-Hertogenbosch has ruled on a long-standing issue with the tax authorities about the VAT rate that applies to parking tickets at the amusement park in Limburg. In this case, the Court does not consider parking a goal in itself, but only a means of making optimum use of the main performance. Offering parking for a fee is an additional achievement in the main performance (granting access to the amusement park). In that case, the reduced VAT rate applies.
Source: fiscaalvanmorgen.nl(Dutch)
