Dutch article: “Verlaagd btw-tarief voor parkeren bij attractiepark”
Summary:
“The VAT treatment of parking at an amusement park, nature park, zoo or museum has been keeping the mind busy for some time. After a number of judgments by the Dutch Supreme Court in 2018, the case seemed settled: Parking was a separate supply.
However, contrary to the Supreme Court, Hof Den Bosch ruled that, in this specific case, the reduced VAT rate applies to with regard to parking at an amusement park, i.e. the same rate as for the entrance to the park itself.
The case shows that the actual situation determines the answer to the question which VAT rate applies.”
Source: BDO (Dutch)
Case law: Gerechtshof ‘s-Hertogenbosch, zaaknr. 18/00102 dd. 25-04-2019 | ECLI:NL:GHSHE:2019:1581
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