- The Court of Amsterdam has ruled that parking at a festival is an independent service and subject to the general VAT rate, as it is not related to the festival experience and a significant number of visitors do not arrive by car. X, an organizer of a multi-day festival, sells parking tickets and shuttle bus tickets, with 69% of visitors arriving by car.
- The court determined that the importance of parking must be viewed from the perspective of the average visitor, not X, and that parking serves a separate purpose from the festival for many visitors.
- The Supreme Court upheld the ruling without further explanation.
Source Taxlive
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