The Zeeland-West-Brabant District Court ruled that granting access to X’s open-air performance is subject to the standard VAT rate, not the reduced rate for cinemas. The court determined that the open-air screening organized by X does not fall within the strict interpretation of the concept of ‘cinema’ as defined in the VAT Act 1968. Therefore, access to X’s performance does not qualify for the reduced VAT rate.
Source Taxlive
Latest Posts in "Netherlands"
- 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
- Court Overturns Tax Office Decision on VAT Deduction for Healthcare Complex Development
