.. It could be deduced from the Phantasialand judgment of the EU Court of Justice that the concept of “amusement park” was an autonomous EU law concept that had to be interpreted uniformly but strictly within the territory of the EU, according to its usual meaning in everyday language. According to the EU Court, the expression “amusement park” denotes a site equipped with various facilities intended for relaxation and entertainment. .. The karaoke booths (including the hallway) bore such little resemblance to a furnished area with various facilities intended for relaxation and entertainment that they did not bear much resemblance to an amusement park. BV X was therefore not entitled to the reduced VAT rate.
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