- Court Ruling: The District Court of Gelderland ruled that X did not receive compensation for the first service of e-bikes, as it is provided free of charge.
- VAT Dispute: The court found that X’s invoicing method, showing a charge and then a deduction for the first service, does not establish a quid pro quo, and thus, the VAT should not be applied separately to the service.
- Outcome: The ruling confirmed that the VAT should only apply to the e-bike delivery at 21%, aligning with the inspector’s view.
Source Taxlive
