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Can personal data constitute consideration?

Italy has issued a VAT assessment against Meta (Facebook) arguing that access to the “free” online portal involves barter transactions with users. The users do not pay any money, but they do consent to the collection and use of their personal data. This raises the question of which (other) “free” online services could be subject to VAT. It is particularly important to check whether the users themselves are providing services which are directly related to the services of the online company.

Source: KMLZ

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