- The Amsterdam Court of Appeal ruled that an internet platform operating as an agent for the sale of tickets for sports competitions, concerts, festivals, and performances must pay the normal VAT rate on the service fees it receives.
- The platform charges a 5% service fee from both the buyer and the seller, as well as a 3% transaction fee from the buyer.
- The court rejected the platform’s claim to be acting as a commission agent for secure sales and also dismissed the appeal for reservation costs.
- The court emphasized that the platform’s services are essentially different from those of initial pre-sellers, and therefore, the normal VAT rate applies to the fees received.
Source Taxence
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