This case involves BV X, BV Y, and BV Z within a conglomerate of Dutch and Swiss AGs, primarily engaged in creating pools of lottery tickets in a foreign lottery and selling shares in those pools. The tax inspector imposed VAT reassessments on BV X, BV Y, and BV Z for the period between 2001 and 2005. The dispute revolves around whether BV X provided VAT-exempt gambling services, the place of service for BV Y and BV Z’s services, and the application of the principle of trust. After various appeals, the Supreme Court referred the case of BV Z to the Arnhem-Leeuwarden Court of Appeal to determine the recipient of BV Z’s advertising services. The Court ultimately reduced the VAT reassessment to €10,473,681, rejecting BV Z’s claims of trust violation.
Source: futd.nl
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