Under EU rules a cinema qualifies for a lower rate of VAT because they are identified has having a social or cultural purpose and in Belgian this reduces the rate from 21% to 6%.
The question posed to the ECJ is as follows:
Should a cubicle consisting of a lockable space where there is room for only one person and where this person can watch films on a television screen for payment, where this person personally starts the film projection by inserting a coin and hasNow, a number of questions spring to mind; 1) Will the judges need to make a site visit, 2) why don't Belgians have the internet and, 3) are Pringles really cakes?
a choice of different films, and during the time paid for can continually modify his/her choice of projected films, be regarded as a ‘cinema’ as referred to in the Sixth Council Directive
No 77/388/EEC (1) of 17 May 1977, Annex H, Category 7 (subsequently: Annex III, No 7, of Council Directive 2006/112/EC (2) of 28 November 2006)?