Amsterdam court: peep show is a regular play

The court of Amsterdam has judged that a peep show is a regular play for taxation purposes.

An owner of a peepshow had appealed against a decision by the tax office that the revenue had to be taxed with 19% VAT (Value Added Tax), in stead of the low rate of 6%. The low rate is applied to plays, shows, cabaret, musicals etc.

A lower court went along with the decision of the tax office, but in an appeal the Court of Appeal in Amsterdam decided that a peep show is also a play, and has to be taxed as such. The fact that the show is erotic, or that it has no speech, is irrelevant according to the judgement.

It is possible for the tax office to appeal once more against the judgement, but it is not known at this point whether the tax office will do so.