Reduced VAT Rate Applies to Live Events Featuring Online Communities and Streamers, Court Rules

• The court ruled that the taxpayer meets the requirements for the reduced VAT rate as described in the relevant Dutch legislation and the 2022 policy decision.
• The event in question consists of various shows and performances, focusing on in-person experiences of digital communities and seeing well-known streamers live.
• The reduced VAT rate applies to access to music and theatrical performances, as implemented in Dutch law in line with the EU VAT Directive.
• The terms “music performances” and “theatrical performances” are not explicitly defined in the EU Directive but should be interpreted according to their common meaning and the context of the regulation.
• The taxpayer’s appeal is upheld, confirming eligibility for the reduced VAT 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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