No reduced VAT rate for an intermission drink with a theater performance
A operates a theatre. The price of an entrance ticket for a performance consists in principle of one amount, of which € 3.75 will be charged for the use of the cloakroom, a drink during the intermission and the administration costs.
According to A, the reduced VAT rate (applicable to theater performances) (also) applies to the alcoholic intermission drink now that there is one indivisible economic performance, since the provision of the intermission drink is absorbed into the main performance, namely the theater visit.
According to the Zeeland-West-Brabant District Court, obtaining a drink from the perspective of an average visitor is a separate interest from access to the theater performance. Nor can it be said that a division of the actions to be distinguished here, namely access to a show, the cloakroom, the intermission drink and the administrative costs, would be artificial, at least not with regard to the intermission drink. This means that A cannot apply the reduced VAT rate for alcoholic intermission drinks.
Source BTW jurisprudentie
