- A operates an outdoor swimming pool for recreational and educational purposes.
- The question is whether the fees received for these services are exempt from VAT. If not, the reduced VAT rate applies.
- The parties agree that the services provided by A involve a single composite performance and the kiosk must be excluded from the assessment.
- The District Court of Noord-Holland ruled that part of the fees are exempt and part are taxed, allowing A to partially deduct input tax.
Source BTW jurisprudentie
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