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
