Granting access to the performances and providing the intermission drink for VAT purposes must be regarded as distinct and independent performances. In that case, it is not in dispute that the inspector correctly taxed the alcoholic intermission drinks at the regular VAT rate. In view of what the Supreme Court considered in the judgment of 18 November 2022 under 3.3.2, the Court sees reason to rule that in this case too no tax interest should be calculated over the period that the inspector, and therefore not the interested party, had the tax amount due.
Source: rechtspraak.nl
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