- Court is of the opinion that there are advance payments for determinable performances that (may) take place in 2011.
- VAT is due at the latest at the time when the benefits for the benefits are received by the person concerned, in this case December 2010.
- The interested parties who have received advance payments into their bank account are part of the performance fees. It does not matter whether subscription holders give permission for direct debit or transfer the amount to the bank account of the person concerned.
- Contrary to what the interested party argues, all relevant elements of the performance when prepaying the subscriptions are known (cf. ECJ 31 May 2018, C-660/16 and C-661/16, Kollross and Wirtl, ECLI: EU: C: 2018: 372).
- The performance of the interested party to the subscribers consists of making its fitness plan subscribers available and the associated facilities, and not the performance of individual performance at the request of the subscription holders. There is therefore a direct link between the prepaid subscriptions and the services to be provided by the interested party (cf. ECJ 21 March 2002, C-174/00, Kennemer Golf & Country Club, ECLI: EU: C: 2002: 200).
- That a subscription holder only chooses which lessons he or she wants to follow in 2011 and even per week does not change that. The choice that a subscription holder has has already been sufficiently determined.
- The fact that new subscription holders first have to create a biometric access verification and that they can only then be granted access to the fitness center does not mean that the performance is less measurable.
- The fact that a subscription can be canceled does not affect the determinability of the performance and does not affect the VAT liability in 2010.
Source: rechtspraak.nl
