- Ruling on Reduced VAT Rate: The Zeeland-West-Brabant District Court ruled that the reduced VAT rate applies to the flower parade organized by foundation X, despite the event not qualifying as ‘musical’ or ‘theatrical performances’ under conventional definitions.
- Indivisible Economic Supply: The court determined that granting access to the flower parade and the accompanying performances constitutes one indivisible economic supply, thus supporting the application of the reduced VAT rate based on legitimate expectations derived from the Decree Explanatory Notes.
- Refund Granted: As a result of the ruling, the court ordered a refund of €6,630 for the second quarter and €52,760 for the third quarter of 2023, recognizing X’s legitimate expectation from the earlier tax guidance.
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