The Amsterdam Court of Appeal ruled that a platform allowing private individuals to resell event tickets does not provide access to events and is not eligible for a reduced tax rate. The platform in question, operated by X, facilitates the resale of tickets between private individuals for a service and transaction fee. The court determined that X does not grant access to events but only facilitates the resale of existing access rights. Even for secure sales, X is considered an agent rather than a commission agent. Therefore, the reduced tax rate does not apply to X’s service fee. X’s appeal based on general principles and neutrality was also unsuccessful.
Source Taxlive
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