According to the Gelderland District Court , the dance club provides access to music performances, but not for all evenings. The court has therefore set the turnover subject to the reduced VAT rate at 90%.
According to the Arnhem-Leeuwarden Court of Appeal, the artistic level, name recognition and professionalism of the person performing are not important. It’s about what actually happens on the stage in the dance club. According to the Court, what is offered in the dance club on Friday evening and Saturday evening is similar to what is offered to visitors at a dance party. All performers entertain the visitors with their performances, which consist of acoustic and visual effects, and do everything to whip up the audience and get them dancing. There is no question of the classic ‘spinning pictures’ under a disco ball and with a laser, as was common in a disco or bar-dancing in the 1970s and 1980s.
Source: btwjurisprudentie.nl
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