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

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.