No approval of reduced VAT rate for digital cultural events
According to the State Secretary, it can not be inferred from the Geelen judgment that all live streaming is excluded from the concept of electronic services. An approval of the reduced VAT rate on digital cultural events is not supported by the Geelen judgment and would currently be contrary to the VAT Directive. The cabinet therefore does not intend to provide for legal measures for this at this time.
Source BTW jurisprudentie