Duck fishing and basketball throwing in a game booth in an amusement park do not count as an attraction, the Tax Authorities found. A separate fee must be paid and therefore it is not an integral part of the amusement park, the inspector also argued.
The District Court of Zeeland-West-Brabant, however, agrees with the operator of the amusement park and considers it plausible that visitors experience the games stand as part of the amusement park and as an attraction.
Source Accountancy van morgen
Full case (in Dutch): Rechtspraak.nl
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