A provides legal advice in particular for victims of share lease transactions. For the payment, A agrees with the clients that they will pay a fixed amount to the interested party in advance for a meeting, the fixed costs and costs of the procedure (the fixed fee) and that they will subsequently pay a certain percentage of the result achieved (the proceeds ), so if there is a positive settlement or ruling (the amount in the event of a profit).
The question is whether VAT is due on the amount in the event of a profit.
According to the Arnhem-Leeuwarden Court of Appeal, the result-related fee is part of the fee that A receives in return for legal work. VAT is due on the entire fee.
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