When taking out a telephone subscription, the customer can buy a mobile telephone. If he buys a device, the customer can choose to take out a loan (device credit) for this purpose. In the opinion of the court, the delivery of an appliance and the provision of an appliance credit for the levy of VAT constitute independent services. Now that the appliance is transferred in unconditional ownership upon delivery to the customer, there is talk of a delivery at that time and the claimant owes VAT on the purchase price of the appliance at that time. Whether the customer fulfills his obligation to repay the appliance credit is irrelevant in this regard. Failure to pay a repayment term cannot be equated with (partial) non-payment of the purchase price as referred to in Article 29 of the VAT Act. Appeal unfounded.
Source: rechtspraak.nl
