No reduced VAT rate for granting access to a primary and permanent entertainment and leisure facility

The Dutch AG concludes that the reduced VAT rate for granting access to a primary and permanent facility for entertainment and day recreation does not apply to X’s service: granting access to a ‘family entertainment center’. According to the AG, the application of the reduced rate requires that the right to enter a location be granted against prior payment. Now that it has been established that the space of X bv with slot machines is publicly accessible and without payment, this condition is not met.

Source: taxlive.nl

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