Sometimes a VAT case can shed light on some of the most extraordinary questions that plague us. Tax is a boon to semantics, especially as the added incentive of money bestows split ends.
The Belgians are debating what makes a cinema. The question 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 has 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 77/338/EEC of 17 May, 1977, Annex H, category 7 (subsequently: Annex III, No. 7, of Council directive 2006/112/EC of 28 November, 2006)?
Methinks there is some confusion on the technology here as the films can't be projected onto a television screen. They rely on video technology, surely? Especially when doubt about the type of cubicle is dispelled by the applicant: Erotic Center BVBA.