The Gelderland District Court was of the opinion that there was a mediation service, which can be seen separately from the escort service provided by the gigolo. X BV’s earnings model is based on establishing contact between a gigolo and a customer. She gets paid for that and her role ends with that. The performance cannot be absorbed by the escort service, because it is provided by the gigolo. It is plausible that the customer will experience this as well. Arnhem-Leeuwarden Court of Appeal confirms the court’s decision.
Source BTW jurisprudentie in Dutch
