X organizes a two-day and a one-day event every year. At the two-day event, participants will have access to lectures, yoga and music performances for a fee. The one-day event only includes lectures. X argues that in both cases the reduced rate applies because it concerns the granting of access to lectures. The inspector does not grant a refund and states that seminars or meetings are involved. X appeals.
The Noord-Holland District Court has ruled that the two-day event must be qualified as a sui generis service, which means that the service as such is not eligible for the reduced rate. The different elements cannot be split. The one-day event only consists of lectures, which means that this event does qualify for the reduced rate. The appeal is well founded.
Source Taxlive.nl
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