- Electronic services in exchange for the possibility of using the personal data
- Does the transfer of personal data by the customer represent consideration?
- VAT Committee working paper no.958 excluded the relevance of VAT in all these cases
- The circumstance that the information has an economic value is not sufficient to suggest that the service received in exchange was provided for consideration
- There is no direct link if the quantity or quality of personal data transferred will not affect provision of the (electronic) services
- This could change in light of Directive 2019/770 / EU (protection of consumers) as this compares digital services for consideration with those in exchange for the user’s personal data
Source: eutekne.info
Latest Posts in "European Union"
- VAT Applies to Retailer’s Tax-Free Refund Processing Fees: No Exemption, Fee Treated as Gross Price
- CJEU Confirms Triangulation VAT Relief Applies to Four-Party Chains, Even with Direct Customer Delivery
- Is User Data a Form of Payment? EU VAT Committee Explores Taxation of Digital Barter Transactions
- HMRC Reverses VAT Grouping Policy on EU Branches, Allowing UK Businesses to Reclaim Overpaid VAT
- CJEU Broadens VAT Exemption for Negotiation Services in Mortgage Intermediation Cases
