- 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
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