Reduced VAT rate applies to access to family entertainment center

Taxpayer operates a family entertainment center with 70 devices, on which 50 different games can be played.
To be able to play on the devices, a visitor buys a “playcard” on which a credit can be deposited.
The playcard must be inserted into the devices to activate it.
The equipment forms an integral part of the provision of entertainment and day recreation.
The Court is of the opinion that this service qualifies as providing access within the meaning of item b.14, letter g, of Table I belonging to the Dutch VAT Act 1968.
The reduced rate applies.

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