A hammam is a steam bath where a special bathing ceremony is held and is an important part of Islamic bathing and body culture. Rhassoul is an oriental care ceremony with full body peeling with healing muds in combination with a steam bath and following self-oiling. Providing access to bathing facilities (e.g., saunas, steam rooms) implies a service of giving an opportunity to bathe, subject to a lower VAT rate. However, in this case, the hammam and rassoul treatments involve more than just access to bathing facilities. They primarily focus on body treatments and beauty experiences, with the bathing aspect being secondary. Therefore, the court ruled that the standard VAT rate should apply to these treatments. The court rejected references to previous cases as they were not directly comparable to the current situation.
Source: uitspraken.rechtspraak.nl
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