Interested parties appeal to the decision of 22 December 2017, no. 2017/16288, Stcrt. 2017, 72177, which stipulates that operators of camp, hotel, guest house and holiday spending companies can apply the reduced rate to providing campers and short-term residents with the opportunity to park a car.
However, according to the second argument of the taxpayer, the decision of 22 December 2017, no. 2017/16288, Stcrt. 2017, 72177 (the decision) stipulates that operators of camping, hotel, boarding house and holiday spending companies can apply the reduced rate to campers and persons who stay for a short period of time to park a car. The foregoing means that the provision by the interested party of the possibility of parking in the temporarily equipped parking areas at the festivals is taxed at the reduced rate on the basis of the Decree.
Source: rechtspraak.nl
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