December 11th, 2013
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The applicant sold cards which entitled the holder to a discount at participating restaurants, hotels and theatres for a limited period of time (the 'Granton card'). The typical discount consisted of buying two services for the price of one. However, the Granton card did not provide any right in terms of cash or free services or goods. The applicant took the view that the supply of such a card was exempt from VAT. The Dutch tax authorities denied the exemption considering that the supply was subject to VAT...
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