In Erotic Center BVBA v Belgische Staat (ECJ Case C-3/09), a company (E) allowed customers to watch films of their choice from individual cubicles on its premises. It accounted for VAT at the reduced rate of 6%.
VAT: Reduced rates
In Erotic Center BVBA v Belgische Staat (ECJ Case C-3/09) a company (E) allowed customers to watch films of their choice from individual cubicles on its premises. It accounted for VAT at the reduced rate of 6%.
The tax authority issued an assessment on the basis that it should have accounted for VAT at the standard rate. E appealed contending that it was supplying admission to a cinema which qualified for the reduced rate under Art 12(3)(a) and Annex H of the EC Sixth VAT Directive. The case was referred to the ECJ for a ruling on the definition of a 'cinema'.
The ECJ rejected...
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In Erotic Center BVBA v Belgische Staat (ECJ Case C-3/09), a company (E) allowed customers to watch films of their choice from individual cubicles on its premises. It accounted for VAT at the reduced rate of 6%.
VAT: Reduced rates
In Erotic Center BVBA v Belgische Staat (ECJ Case C-3/09) a company (E) allowed customers to watch films of their choice from individual cubicles on its premises. It accounted for VAT at the reduced rate of 6%.
The tax authority issued an assessment on the basis that it should have accounted for VAT at the standard rate. E appealed contending that it was supplying admission to a cinema which qualified for the reduced rate under Art 12(3)(a) and Annex H of the EC Sixth VAT Directive. The case was referred to the ECJ for a ruling on the definition of a 'cinema'.
The ECJ rejected...
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