- The court ruled that the paid games in amusement park X are considered an attraction and qualify for the reduced VAT rate for amusement parks.
- The park argued that the games are part of a composite performance with the park visit, while the inspector argued that playing the games is an end in itself.
- The court sided with the park, stating that the games are an integral part of the amusement park and therefore qualify for the reduced rate.
- The appeal was successful.
Source Taxlive
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