Vof X (interested party) buys and sells gold coins and game accounts of the online game A. The sales are made via a website.
A is a computer role-playing game from B (Ltd.) that was released on January 4, 2001. The game takes place on an imaginary planet where there are gods and monsters. Players can trade, chat, fight or play mini games with each other.
X argues in these proceedings that the gold coins should be regarded as virtual currencies that should be treated in the same way as bitcoins, so that with regard to the sale thereof, the exemption of Article 11, paragraph 1, part i, under 1 °, Law OB 1968 of is applicable.
The Noord-Holland District Court does not share this view. The gold coins are intended to be used within the online game A. The gold coins can also be sold by players of the game, but X has not demonstrated that the gold coins are sufficiently accepted as a means of payment outside the game environment. Gold coins – unlike bitcoins – do not perform the same function as traditional currencies. X is not eligible for the aforementioned exemption.
The exemption provided for in Article 11, paragraph 1, under j, under 2 °, Wet OB 1968 does not apply either.
The appeal to the principle of equality is unsuccessful. Furthermore, X does not meet the conditions for application of the margin scheme ( Article 28b, paragraph 1, Wet OB 1968), as the performance of X does not qualify as a supply of goods as referred to in the margin scheme.
Source Nlfiskaal
