- An entrepreneur operates an animation studio that offers outdoor animation shows
- The entrepreneur believed that the show should be taxed at a 9% rate, similar to a cinema
- However, the court ruled that the show does not meet the definition of a cinema
- The court strictly interpreted the term ‘cinema’ as a theater showing films to a paying audience
Source: fiscount.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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