Reliance Principle Prevents VAT Reassessment on Access to Streamer Convention, Court Rules

• X Inc. organized a streamer convention in the Netherlands in 2022, featuring various performances and activities.
• The main legal issue was whether access to the event qualified for the reduced VAT rate.
• The court ruled that, by law, the reduced VAT rate does not apply, as the event is broader than just music or theatrical performances.
• However, based on the principle of legitimate expectation and the wording of an official decree, X Inc. can apply the reduced VAT rate.
• The appeal by X Inc. was upheld.

Source: taxlive.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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