- The EU Court of Justice ruled that vending machines in shopping centers do not qualify for reduced VAT rates for entertainment services
- The ruling is based on the interpretation of EU VAT directive regarding entertainment and cultural services
- The court emphasized the importance of the perspective of an average consumer in determining VAT rates
- The ruling also clarified the definition of amusement parks and excluded entertainment venues in shopping centers from this category
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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