- 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
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline
