- The Court of Zeeland-West Brabant ruled on a dispute regarding the sale of perfumes via a platform and whether it constituted a delivery of goods or a mediation service.
- The issue was important for determining VAT payment.
- The court determined that if the perfume is purchased by the seller on the platform and then packaged and shipped to the customer, it constitutes the delivery of a good, not a brokerage service.
- The court based its decision on the fact that the seller has the power to dispose of the good as the owner by having it delivered to their own office address and repacking it before sending it to the customer.
- The fact that the perfume was purchased in the name of the customer was deemed irrelevant.
Source hetrechtenstudentje.nl
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