- The EU Court of Justice has ruled that Westside’s interactive erotic video chat services provided to StreamRay are not subject to VAT under Article 53 of the VAT Directive.
- The Romanian company, Westside Unicat SRL, operates a video recording studio and collaborates with StreamRay to provide erotic digital material with models.
- StreamRay collects fees from clients and pays a portion to Westside, which pays the models.
- The Romanian Tax Authorities claimed that Westside’s services were located in Romania, but Westside disagreed.
- The Court ruled that Westside’s services were necessary for StreamRay to broadcast the material to its customers and were not aimed at granting customers the right to access the material.
- The Geelen judgment does not apply to this case.
Source Taxlive
See also
- C-532/22 (Westside Unicat) – Judgment – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms
- ECJ Case C‑568/17 (Geelen) – Judgment – Live interactive erotic webcam sessions – Place where a service is actually performed
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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