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
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Netherlands"
- Gambling tax for slot machine arcades survives review against VAT Directive and prohibition of discrimination
- Changes to VAT on Motor Vehicle Tax (MRB) in Leasing Agreements
- Case Study: Multi-Country VAT Registration for US Sellers Expanding in Europe
- White goods trader wrongly applies margin scheme to goods purchased in Germany
- Supreme Court Upholds Conviction for Deliberate VAT Fraud Despite Acquittal on Criminal Organisation Charge
