X organizes satangs and Vipassana retreats performed by Y. The group satsangs begin and end with music performed by the group Saviturya. Stories are also told with the aim of bringing the spectators into a relaxed state of mind. It follows from the information on X’s website that X focuses on the awareness, relaxation and education of the participants and the realization of a spiritual experience. The Vipassana retreats take place in silence. The daily sessions are alternated with walking meditations.
The District Court of The Hague ruled that X does not demonstrate that the 9% VAT rate applies to the group satsangs and the Vipassana retreats. The group satsangs and the Vipassana retreats do not qualify as a music or theater performance within the meaning of item b.14.d. Table I Law OB 1968. The fact that the group satsangs are framed with music does not change this. Also, X does not make it plausible that Y is performing as a performing artist within the meaning of item b.17 during the group satsangs and the Vipassana retreats. Table I Law OB 1968.
Source Taxlive.nl
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