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Tax Court of Amsterdam: Are Hammam and Rassoul Rituals Considered Bathing Facilities?

  • Appeal case regarding a VAT assessment for providing hammam and rassoul rituals
  • Lower court ruled that these rituals are not eligible for reduced VAT rate
  • Appellant argues that these rituals are part of the main service of bathing and should be taxed at the reduced rate
  • Appellant cites previous court cases and argues that these rituals are similar to taking a sauna bath
  • Appellant claims that providing clay or scrubbing the skin is incidental to the main service of bathing and should not change the tax rate

Source: uitspraken.rechtspraak.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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