The work performed as a wedding official does not qualify as government action. The remuneration received does not so much relate to the conclusion of the marriage (a fee has already been paid for this) as to the fact that the person hired is a well-known Dutch citizen. Furthermore, the performance cannot be regarded as a service by a performing artist as such. The artistic element does not prevail. The reduced rate is therefore not applicable.
Source: rechtspraak.nl
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