Netherlands

Paid games in amusement park taxed at the reduced VAT rate

11 months ago

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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.

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