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No reduced VAT rate for open-air performances

The Zeeland-West-Brabant District Court ruled that the term ‘cinema’ must be strictly interpreted in order to apply the reduced rate of turnover tax. A private limited company organized an open-air performance with animation images and light effects in a park, but the court ruled that it did not meet the definition of ‘cinema’ and therefore the reduced rate of tax does not apply.

Source Taxence

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