No low rate for alcoholic intermission drink

he Zeeland-West-Brabant District Court rules that an (alcoholic) intermission drink which is included in the price of an entrance ticket is an independent service and the high rate applies.

X operates a theatre. The price of an entrance ticket includes a break drink, which is alcoholic or non-alcoholic. X files sales tax returns and applies the low rate for non-alcoholic break drinks and the normal rate for alcoholic break drinks. X later believes that the low rate is the only one that applies and requests a refund of the overpaid OB. X gets these amounts back. A few months later, the inspector issues an additional assessment. It is in dispute whether the low rate applies.


VAT news
VAT news


  • VAT news
  • VAT LG Logo