- The case involves a dispute over whether the appellant can apply a reduced VAT rate to the fees received for operating an online platform for reselling tickets.
- The court, like the lower court, determines that the services provided by the appellant do not qualify as granting access rights as defined in the tax law.
- The appellant is not considered a commission agent.
- The appellant’s argument based on the principles of fiscal neutrality and equality is rejected.
- The appellant’s platform facilitates transactions between individuals for the sale of access rights to cultural events.
- The appellant also offers a secure resale option, where the original ticket is invalidated and a new one is issued to the buyer.
- The secure resale option requires technical integration with the ticketing system of event organizers.
- The appellant’s parent company has agreements with event organizers and ticket service providers, for which it pays certain fees.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
