Application of Reduced Tax Rate on Alcoholic Drinks Provided during Theater Performances

• The case involves a theater that includes an alcoholic drink in the price of a ticket for a performance.
• The issue is whether the low tax rate applies to this drink.
• The court determines that providing drinks during the intermission enhances the main performance.
• Therefore, the provision of access to a performance including a drink should be considered as one single service subject to the low tax rate.
• The dispute is about the tax rate for the alcoholic drink.
• The theater argues that the drink adds value to the main performance and should follow the same tax rate.
• The court concludes that the drink is a separate service that shares the tax fate of the main performance.
• The court also determines that the theater does not fall under the exception for alcoholic drinks in the low tax rate category.
• Therefore, the theater must apply the normal tax rate for the alcoholic drink.

Source: uitspraken.rechtspraak.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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