- Fiscal unity A provides mobile telecommunication services to both business and private customers. These services include calling, texting, and data bundles.
- The question arises whether A owes VAT on the support bundle for private individuals with a limited call credit subscription.
- The court considers the right to use A’s telecommunication services as the main supply, with the payment function of the support bundle as an additional element that shares the same tax fate as the main supply.
- Therefore, A owes VAT on the full subscription fees received. Only 0.38% of the support bundle is actually used by subscription holders.
Source BTW jurisprudentie
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