- 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
Latest Posts in "Netherlands"
- Parcel from China on average € 6 more expensive from January 2026
- No VAT refund for the customer if VAT has not been levied retrospectively at the supplier
- Dutch Court Denies Input VAT Deduction for 2016 Due to Statute of Limitations Expiry
- Preliminary questions to the ECJ in VAT case on the application of the transfer of a totality of assets
- Agreements on the agreement do not lead to intermediary services for financial VAT exemption
