Unofficial translation
X operates a dance club. The visitors of the dance club pay a ticket through the presale or at the door to gain access to the dance club. The visitor must pay separately for the use of the cloakroom. Many of the performing DJs bring along other performers such as MCs, VJs, Light Jockeys and Dancers. The DJs are well known in the dance scene. In addition to these DJs, DJs from a radio station also play in the dance club. Every now and then a nationally known singer or rapper performs and theme evenings are organized.
Hof Arnhem-Leeuwarden judges based on the photos on X’s website, the agenda with performances and the detailed explanation during the session that the performances offered by the dance club are comparable to those offered at a dance party. The artistic level, the reputation and the professionalism of the performing artists is not important.
Contrary to the Gelderland District Court, the court ruled that the reduced VAT rate applies to all entrance fees. The cloakroom is an additional service, so that the cloakroom fees are also taxed at the reduced VAT rate.Taxlive.nl
Source
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