The Court of The Hague rules that the general VAT rate applies to access to erotic dance parties.
X organizes dance parties that only couples or women have access to. Also, women are only allowed to enter in lingerie and men only in shirts and trousers, or with a bare torso if that is sufficiently muscular. X charges the reduced VAT rate for granting access to a musical performance. The inspector states that this is not a musical performance, but erotic entertainment and imposes additional assessments. X appeals.
Source Taxlive.nl
