In dispute is whether the claimant owes sales tax on an (unused) credit of € 1 with individuals with a subscription with a call bundle with a limited call credit. The court ruled that the plaintiff undertakes to grant the right to use the plaintiff’s mobile network for telephony, text messaging and data traffic against payment of the subscription price. The subscription price is the remuneration for that service and therefore fully subject to VAT. The customer does not pay €1 for the use of content services. The credit balance of €1 is therefore not a bundle in the same way as the call, text and data bundles are. The court does not get around to testing whether there is multipurpose use.
Source: rechtspraak.nl
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