The Arnhem-Leeuwarden Court of Appeal ruled that organizing activities for trying on wedding dresses does not qualify for the reduced VAT rate for day recreation. The Supreme Court dismissed the appeal without further reasoning. The Court found that the activities did not meet the criteria for a facility for entertainment and day recreation comparable to an amusement park, and therefore the reduced VAT rate did not apply.
Source
Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline