Court of North Holland: Digital module is a separate supply against standard VAT rate

Plaintiff sells a teaching method consisting of teaching materials and compulsory training of the teachers who will use this method. In addition to the teaching method, Plaintiff sells a digital module with which additional exercises can be offered in game form. The court rules that the sale of the digital module is an independent performance (even if it is purchased simultaneously with the teaching method), to which the general VAT rate applies.\

Source: rechtspraak.nl

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