- A theater operator provides intermission drinks with the price of a ticket for a performance, but it is disputed whether the low VAT rate applies to these drinks.
- The Court of Appeal in ‘s-Hertogenbosch ruled that providing intermission drinks is necessary for optimal use of the main performance and that access to the performance and intermission drinks should be considered a single service subject to the low rate of the main service.
- The appeal was successful.
Source BTW jurisprudentie
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Netherlands"
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
- Amendment to VAT Assessment Decision on Tank Cards and Interest Charges
- Thrift Shops Return to Court Over VAT Collection Dispute
- Customs Court Rules Doctor Role Play Set as Toys, Not Clothing
