- The Supreme Court determined that Fiscal Unity X is liable for VAT on the auction fee at the moment the winner pays, regardless of whether the winner subsequently books or orders the product in time.
- The court emphasized that the payment made by the winner is considered as consideration for a specific service, and the issuance of a voucher does not affect the VAT liability.
- Fiscal Unity X’s appeal regarding the VAT refund for no-shows was rejected, as the court ruled that the lack of a booking or late bookings by the winner does not alter the VAT obligation.
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.
