The Arnhem-Leeuwarden Court of Appeal ruled that organizing activities for trying on wedding dresses does not qualify for the reduced VAT rate for day recreation. The Supreme Court dismissed the appeal without further reasoning. The Court found that the activities did not meet the criteria for a facility for entertainment and day recreation comparable to an amusement park, and therefore the reduced VAT rate did not apply.
Source
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Netherlands"
- Memorandum in response to the report on the Bill on the retention of a reduced VAT rate on culture, media and sport
- Netherlands Sets Out Four-Phase Plan for Implementing EU ViDA
- Guide to Netherlands Article 23 VAT Deferment: Benefits, Application, and Compliance for Online Sellers
- No VAT Deduction for Luxury Apartment Purchase: Business Use Not Proven, Court Rules
- Rental of Workroom by Silent Partnership: Entrepreneurship Confirmed, VAT Deduction Denied Due to Private Use
