VAT Rates for Complex Services Determined by Binding Tax Information, Not Individual Interpretation

VAT rates for complex services are determined through WIS, not individual interpretations
The Supreme Administrative Court ruled that the determination of whether a service is complex and its correct VAT rate is handled via WIS
The tax authority refused to provide an interpretation for a complex service
In such cases, a WIS request is necessary
A company organizing mass events wanted to know if ticket sales for a festival, including additional services like parking and catering, should be treated as a complex service
The company believed the main service was event entry, with other services being auxiliary, applying an 8 percent VAT rate to the entire complex service

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.