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Interpretation of ‘cinemas’; reduced VAT rate not applicable – Court Zeeland-West-Brabant

X operates an animation studio and organized an (outdoor) show
In dispute is whether X’s services fall under the reduced VAT rate for cinemas
The Zeeland-West Brabant District Court rules that the services do not fall under the term ‘cinema’
The reduced VAT rate is therefore not applicable to X’s services

Source: nlfiscaal.nl

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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