Museum argues free entry supports paid activities, questioning VAT deduction calculations.
Dual Activities
The museum conducts both non-profit activities, such as collecting and displaying collections, conducting scientific and educational work, and providing free individual entry. It also performs paid activities, including selling group tickets, organizing paid workshops, publishing activities, and selling souvenirs.
VAT Deduction Argument
In its request for interpretation, the museum contended that all its activities, including non-profit ones, are strictly linked to its business operations. Free entry serves a marketing purpose, attracting visitors, increasing interest in its offerings, and ultimately boosting revenue from paid activities.
Consequently, the museum believed it did not need to calculate a pre-coefficient for VAT deduction purposes.