- Entry and cloakroom fees for venues with DJ performances are not eligible for a reduced VAT rate. Fiscal entity A, which operates various entertainment venues, was assessed additional VAT for 2016 and 2017, totaling over €233,000, for applying a reduced VAT rate to these fees. The Gelderland District Court and the Arnhem-Leeuwarden Court of Appeal both ruled against A, stating that the performances were not of primary importance and did not qualify for the reduced rate. The Supreme Court dismissed A’s appeal, as it did not raise significant legal questions.
Source: btwjurisprudentie.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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