- The Court of Appeal of ‘s-Hertogenbosch ruled that X BV’s park performance, which projects animated images and light effects onto various objects accompanied by audio, qualifies as granting access to a cinema.
- This classification means the performance is eligible for the reduced VAT rate, as the court deemed the showing of a film (a story with image and sound) to be the main service, with the walk in the park being secondary.
- The court found that aspects such as the film being shown in parts, viewers controlling their pace, or the outdoor, standing viewing experience did not negate its classification as a cinema, drawing a parallel to open-air cinemas.
Source Taxlive
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