A BV is active on various exchanges as a market maker and proprietary trader. In order to be able to carry out its activities, A BV has purchased services from various service providers from other Member States of the European Union. These include Market Access and Connection Fees.
The question is whether A BV is liable for VAT for the services it purchases on the basis of the reverse charge mechanism (according to the tax authorities) or whether these services fall under the exemption as referred to in Article 11(1)(i) of the second OB Act (according to A BV).
Source BTW jurisprudentie