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Parking at amusement park not subject to reduced rate

Plaintiff operates an amusement park. Visitors can park in the parking lot at the park. The court ruled that providing the opportunity to park at this amusement park also constitutes an independent service that is not subject to the reduced VAT rate of table I, item b.14, under g, of the VAT Act 1968.

Source: rechtspraak.nl

 

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