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Netherlands

Court of Appeal in The Hague: Reduced VAT rate to dance parties

13 March 2023
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3 min read

The interested party takes the position that granting access to its parties can be compared to granting access to a dance party. The Inspector takes the position that the public does not come to the parties of the parties concerned for the music, but to meet other open-minded people. From the website of the interested party, the submitted film and the detailed explanation of the interested party at the hearing of the Court, the Court deduces that the parties are similar to dance parties. The interested party has made it plausible that music (with certain effects, such as light and video) is performed at these parties by DJs in combination with performances by stage performers (dancers) and that visitors come to dance. There is therefore a question of musical performances as described in the under 5.4. 1 mentioned decision. In this context, the Court refers to the last sentence quoted under 5.4.1 from this decision.

The interested party wants to distinguish itself within the market in which it competes and therefore offers parties with a special theme and at a special location. The fact that special dress regulations apply does not change the nature of the parties in the opinion of the Court. Many nationally known dance parties have a special theme and appropriate dress code. In this context, the interested party has referred to Sensation White and to beach parties, at which people dance in swimwear. Nor does the erotic character detract from the nature of the parties. The interested party has stated without contradiction that sexual acts are not permitted during the parties and that the door policy has been developed to guarantee the safety of the spicy dressed (female) visitors. The Court has no reason to doubt this consistent argument. The photos on the website only show people dancing and partying. A dance party can be seen and heard on the film. The interested party has made it plausible that the average visitor is interested in dancing and partying and not in meeting like-minded (open-minded) people with a view to what may happen after the party. Defendant has credibly stated that she has nothing to do with this. The interested party has made it plausible that the average visitor is interested in dancing and partying and not in meeting like-minded (open-minded) people with a view to what may happen after the party. Defendant has credibly stated that she has nothing to do with this. The interested party has made it plausible that the average visitor is interested in dancing and partying and not in meeting like-minded (open-minded) people with a view to what may happen after the party. Defendant has credibly stated that she has nothing to do with this.

Source: rechtspraak.nl

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