The District Court of the Northern Netherlands has ruled that parking at an amusement park is an independent achievement. The general VAT rate applies here. Visitors do not come exclusively by car, especially because of the adjacent holiday park. For visitors, parking is also not related to the stay in the amusement park.
The interested party operates an amusement park. The park is covered for more than half of the space and is mainly aimed at children from two to nine years old. In addition to access to the park, visitors can park at the park for a fee. Next to the amusement park is a holiday park, where, according to two surveys, between 20 and 40% of the visitors come from. For these visitors there is no need to come by car. According to these surveys, 94 to 98% of the visitors come by car. The park is not easily accessible by public transport.
The District Court of the Northern Netherlands has decided that the parking must be regarded as an independent service. Parking the car is solely related to the way of reaching the park and not to the stay in the park. It is not only about visitors who come by car. Visitors from the adjacent holiday park must be counted as ‘normal’ visitors. This means that the situation is comparable to that in HR 7 May 2021 ( UN 2021/21.13 ). The provision of parking therefore falls under the general VAT rate.
Source Taxlive.nl
