The theater charges a single price that includes the performance, cloakroom use, intermission drink, and reservation costs. The entrepreneur believes that the provision of intermission drinks falls under the reduced VAT rate. The Amsterdam Court of Appeal agrees, stating that the intermission drink is an additional service that enhances the theater visit and cannot be seen as a separate achievement. Since there is one total price including the drink, it is not possible to distinguish between VAT rates, even though it is theoretically possible.
Source Taxence
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