- X organizes an autorace in Zandvoort for a German client in August 2019
- X sends invoices to the German client for the organization of the autorace, charging German Mehrwertsteuer
- X also organizes a training race for ‘sportive drivers’ in October 2019 for another German client
- The services provided by X include lodging, catering, circuit rental, and transportation
- The dispute is whether these services are independent or part of a composite service
- The court rules that X provides independent services to the German client, subject to Dutch VAT
- X fails to prove that the main service is the organization of the entire event
- X’s appeal is dismissed by the court.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
