- Musical entertainment is subject to a 10% VAT rate if it is considered ancillary to restaurant services.
- The occasional nature of the entertainment is irrelevant; what matters are the specific circumstances, such as whether an entry ticket is required for the restaurant during the entertainment.
- This principle was established by the Italian Supreme Court in ordinance no. 24964, issued on September 10.
- The case involved a restaurant company accused by the tax authorities of regularly providing musical entertainment subject to specific taxes and VAT.
Source: eutekne.info
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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