A operates a ‘men only’ sauna. It offers its visitors the opportunity to take (sauna) baths as well as the opportunity to perform sexual acts, which should only take place in the darkroom on the first floor.
The Zeeland-West-Brabant District Court is of the opinion that access to the sauna and access to the facilities where sexual acts can be performed are elements that must be regarded as ancillary. The reduced rate of turnover tax for giving the opportunity to (sauna) baths (6%) can therefore not be applied to the entrance fee that A charges its visitors. The granting of access to the accommodation is a ‘sui generis’ service, and therefore the general rate of sales tax (21%).
Source
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