The Amsterdam Court of Appeal has ruled that the reduced VAT rate does not apply to the rental of karaoke booths. The court determined that the rental of karaoke booths does not qualify as access to a facility primarily designed for entertainment and daytime recreation. The court concluded that the karaoke booths are primarily used for evening and night recreation, and therefore do not fall under the category of amusement parks, playgrounds, or ornamental gardens.
Source Taxlive
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