- Westside Unicat, a Romanian company, operates a video recording studio that markets erotic digital material through StreamRay USA Inc.
- StreamRay broadcasts videos of face-to-face visual communication sessions with models and provides customers with the interface to communicate with the models.
- Models agree to allow Westside Unicat to collect and recover all amounts due to them for the shows performed, with StreamRay determining the price customers pay and paying a percentage to Westside Unicat, who transfers a portion to the models.
- After a tax audit, Romanian tax authorities imposed an additional tax assessment on Westside Unicat, as the place of services provided was deemed to be Romania.
- The ECJ ruled that Article 53 of the VAT Directive does not apply to services supplied by a video chat recording studio to an online streaming platform operator, which consist of producing digital material in the form of interactive erotic video sessions for that platform.
Source BTW jurisprudentie
See also
- C-532/22 (Westside Unicat) – Judgment – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms
- ECJ Case C‑568/17 (Geelen) – Judgment – Live interactive erotic webcam sessions – Place where a service is actually performed
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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