A operates several entertainment venues in different places. On some evenings, artists perform in those venues. In that case, A collects an entrance fee or cloakroom fee, which they both wish to regard as entrance fees for VAT purposes. From the amounts received, A has paid the normal VAT rate on declaration. On further consideration, A is of the opinion that for 2015 there is access to a musical performance and that therefore the reduced VAT rate should have been applied. In a judgment of 19 March 2021, the same court ruled over the years 2016 and 2017, to which an objection had been lodged in good time, that A had not demonstrated that access to a musical performance had been granted. A appealed against this decision.
Source BTW jurisprudentie
