ECJ: Funfair and vending machines – not every joy is subject to reduced VAT rate

• The EU Court of Justice ruled that vending machines in shopping centers do not qualify for reduced VAT rates for entertainment services
• The ruling is based on the interpretation of EU VAT directive regarding entertainment and cultural services
• The court emphasized the importance of the perspective of an average consumer in determining VAT rates
• The ruling also clarified the definition of amusement parks and excluded entertainment venues in shopping centers from this category

Source: podatki.gazetaprawna.pl

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.