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
Latest Posts in "Netherlands"
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
- Tax Deduction Dispute: Business Use of Apartment and VAT Reclaim Rights in Court Ruling
- Peppol E-Invoicing in the Netherlands: Digital Transformation and Future Integration Strategies
- Guidelines for New VAT Rules on Mixed-Use Properties Effective from July 2025
- 7 Tips to Speed Up VAT Return Processing and Minimize Delays
