The Supreme Tax Court has held theatre ticket sales of a tour operator to be VAT-free if he takes over the entire theatre for a particular performance.
The finance ministry has decreed that the reduced rate VAT on theatre tickets does not extend to charges to theatres for performances by a visiting company under its own director.
The Supreme Tax Court has rejected a claim by a opera producer that his fee should be exempt from VAT, or taxed at the reduced rate, on analogies with theatre performances.
