- Reduced VAT Rate for Ticket Resales: The Dutch Turnover Tax Knowledge Group states that the reduced VAT rate applies to the resale of tickets for musical performances, theatre shows, and sports competitions.
- Margin Scheme Application: When X purchases tickets from various sources and resells them primarily online, the VAT owed is calculated using the margin scheme, reflecting the practice of granting access to events.
- Supreme Court Interpretation: In a ruling on March 26, 2021, the Supreme Court clarified that “granting access” means allowing individuals to enjoy events alongside others for a fee, indicating that the service’s nature remains unchanged during resale, thus qualifying for the reduced VAT rate under the VAT Act 1968
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