Offering perfumes via platform is delivery of goods

An entrepreneur buys perfumes from German suppliers and offers them to buyers in the Netherlands and Belgium through Bol.com.
The entrepreneur uses software to find the cheapest provider and has the perfumes delivered to their address, packs them, and sends them to the customer.
The District Court of Zeeland-West-Brabant ruled that this constitutes a delivery of goods, not a service.
The entrepreneur pays German sales tax on the purchase price and German VAT on the difference between the proceeds and the purchase price, which they call the brokerage fee.