- The District Court of Zeeland-West-Brabant has ruled that X is providing a delivery service and not just a brokerage service.
- X offers perfumes on Bol.com to customers in the Netherlands and Belgium.
- After a customer orders a perfume, X searches for the cheapest supplier and orders the perfume to be delivered to their office address.
- X repackages the perfume into a neutral box before sending it to the buyer.
- The court ruled that because X has the power to dispose of the good as the owner, a delivery of a good has taken place.
Source Taxlive
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