Bloemencorso: One Economic Performance, Reduced VAT Rate Applicable?

• The court ruled that the event, including the parade and performances, is a single economic performance.
• The court determined that the event qualifies for the reduced VAT rate.
• The court based its decision on the Dutch VAT Act and the EU VAT Directive.
• The court found that the event falls under the category of “cultural events” as defined in the EU VAT Directive.
• The court concluded that the event is subject to the reduced VAT rate because it includes musical performances.

Source: uitspraken.rechtspraak.nl

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.