- Fiscal unity A provides mobile telecommunication services to both business and private customers. These services include calling, texting, and data bundles.
- The question arises whether A owes VAT on the support bundle for private individuals with a limited call credit subscription.
- The court considers the right to use A’s telecommunication services as the main supply, with the payment function of the support bundle as an additional element that shares the same tax fate as the main supply.
- Therefore, A owes VAT on the full subscription fees received. Only 0.38% of the support bundle is actually used by subscription holders.
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
- Tax Deduction Dispute: Business Use of Apartment and VAT Reclaim Rights in Court Ruling
- Peppol E-Invoicing in the Netherlands: Digital Transformation and Future Integration Strategies
- Guidelines for New VAT Rules on Mixed-Use Properties Effective from July 2025
- 7 Tips to Speed Up VAT Return Processing and Minimize Delays
