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 operates an animation studio that organizes an open-air performance consisting of projecting animation images and light effects in a park. The court is in dispute as to whether the reduced rate of turnover tax applies to the granting of access to the performance. The court ruled that the activities and services offered by the company did not meet the definition of the term ‘cinema’, and therefore the reduced rate does not apply.
Source Taxence
Latest Posts in "Netherlands"
- Parcel from China on average € 6 more expensive from January 2026
- No VAT refund for the customer if VAT has not been levied retrospectively at the supplier
- Dutch Court Denies Input VAT Deduction for 2016 Due to Statute of Limitations Expiry
- Preliminary questions to the ECJ in VAT case on the application of the transfer of a totality of assets
- Agreements on the agreement do not lead to intermediary services for financial VAT exemption
