It will be interesting to see how the tax courts will judge the different taxation in the near future with regard to the neutrality principle of the VAT Directive.
Source: nwb-experten-blog.de
Note from the editors: In a recent court case in the Netherlands, a distinction was made between ‘entertainment machines’ on a carnival and on a fixed location (entertainment centre). The court believed that there is a difference, but not everyone agrees: it’s the experience that counts, how the consumer perceives/experiences it, right?
