Tourist Tax Included in VAT Base for Campsite Services, Supreme Court Rules

• This is a publication of an old case of the Supreme Court
• Tourist tax charged to camping guests is part of the VAT taxable amount.
• The operator, not the tourist, is the formal taxpayer for the tourist tax.
• The tourist tax is a cost component of the accommodation service and included in the VAT base.
• The argument that tourists bear the tax does not change the VAT treatment.
• The additional VAT assessment remains, except for a minor agreed correction.

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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