Plaintiff operates an app. The app is an e-wallet with which payments can be made with the smartphone. The court is of the opinion that the defendant has not made it plausible that the plaintiff’s services have the characteristic and essential functions of payments or remittances. The respondent has also not made it plausible that the plaintiff’s services consist of mediation. This leads to the conclusion that Plaintiff is entitled to deduct input VAT.
Source: rechtspraak.nl (Dutch)
