For leading rehearsals related to and necessary for performances that can be listened to or seen by the audience by a hired or permanent conductor, the reduced VAT rate applies. Wauben, however, erroneously charged the general rate (19% at the time) for conducting rehearsals. After he discovered that he was allowed to apply the reduced rate of 6% to performers for rehearsals closely related to the performances, he submitted VAT supplementary declarations. Then things went wrong between him and the tax authorities.
Source: taxlive.nl
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