VATupdate

Member contribution to organic stores taxed at standard VAT rate

Products are double priced. Every product has a consumer price and a lower member price. To be able to purchase the products at the member price, customers must participate in a member price system. The Supreme Court ruled that the membership fee for organic stores is taxed at the standard VAT rate. In this case, the AG considered that the monthly contribution does not form part of the taxable amount for the delivery of the products. The required direct link between the payment of the contribution and the delivery of the products is missing.

Source: btwjurisprudentie.nl (Dutch)

 

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