- Hoge Raad ruled that VAT is due at the time of payment for a service, even if the customer does not use it.
- The court determined that the service is sufficiently defined for VAT purposes at the time of payment.
- The service provider has performed work to make the service possible and has the right to the money paid.
- The Hoge Raad rejected the argument that the service provider should be entitled to a VAT refund for unredeemed vouchers.
- This decision clarifies the timing of VAT liability in cases of advance payments for services.
- The ruling establishes that VAT is payable when payment is received for a defined service, even if the service is not eventually utilized.
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.
