Court of The Hague rules that the reduced rate does not apply to play coins and play cards from an amusement arcade
X operates an amusement arcade and does not charge an entrance fee. X charges 21% sales tax on play coins and play cards. X objects to the payment of the tax return for the fourth quarter of 2018 and the first quarter of 2019. It is in dispute whether the reduced rate can be applied by comparison with fairgrounds or because there is access to a permanent for entertainment and day recreation facility. X appeals.
The Hague Court rules that the reduced rate does not apply. The court refers to HR 26 March 2021, no. 19/01595, BNB 2021/92 , UN 2021/15.14 and concludes that it concerns the same factual situation. Because X has no entrance fee, the criterion of granting access is not met. There is also no comparison with a fair because of the difference in attractions and the permanent character. The appeal is unfounded.
Source Taxlive.nl
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