- The court ruled that the kansspelbelasting (gambling tax) is not a VAT.
- The court found that the kansspelbelasting does not meet the essential characteristics of a VAT, including being a general tax on transactions involving goods or services, being proportional to the price received, being levied at each stage of production and distribution, and allowing for tax deductions.
- The court upheld the tax assessments and penalties.
Source: uitspraken.rechtspraak.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.
