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Auction site VAT due at the time of issue coupon

The Court of Appeal decided that with regard to the products and services auctioned by X all relevant information about that service/delivery was already made known during the auction, so that there was a clearly identifiable performance. This did not alter the fact that the coupon was not always cashed because also in those cases it was clear to the consumer to which performance his bid or the coupon related.

Source: FUTD

 

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