- Stichting X organizes an annual event with a flower parade in place Q.
- The parade takes place on the first Sunday of September.
- The parade features sound, music, and movement.
- Performances include acting, music, and majorette corps.
- Visitors need to purchase an entrance ticket.
- The court ruled that the entrance to the parade is a single service for VAT purposes.
- The court determined that the parade does not fall under the definitions of music performances and theatrical performances.
- The reduced VAT rate is not applicable to the entrance to the parade.
- Stichting X successfully argued that the parade meets the criteria of a 2022 decree.
- Stichting X was led to believe that the reduced VAT rate applied to the parade in 2023.
- The decree was amended in 2025 to explicitly exclude flower parades from the definitions of music and theatrical performances.
Source: nlfiscaal.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.
