In the opinion of the court, this constitutes the delivery of goods as referred to in Article 3(1)(a) of the OB Act. In view of the provisions of Article 4 of the OB Act, there can then be no question of a service. The court considers the following important in this regard. A customer orders a perfume on Bol.com from the interested party for a certain price. The interested party then searches, using its own software, for the supplier that offers this perfume the cheapest. The interested party orders the perfume from the supplier and has it delivered to its address, in order to then repack the perfume in a box and send it to the buyer. By having the perfume delivered to the address of the interested party and repacking it, the interested party has the power to dispose of the good as the owner. The interested party can then choose whether or not to send the perfume to the customer. The fact that the interested party has coordinated its actions with the German tax authorities does not change the opinion either. The fact that the perfume was ordered in the name of the customer is, in the opinion of the court, irrelevant to the question of whether a good or a service has been supplied.
Source: rechtspraak.nl
