- 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"
- Hospice services are taxable composite services and are VAT deductible
- VAT assessment not in violation of the principle of defence
- No zero rate for intra-Community supply without proof of transport
- VAT Deduction Mixed Use Property: Burden of Proof for Taxable Rental
- Deadline Approaches for Reclaiming Foreign VAT Over 2024
