- Case involves dispute over the place of service for online fitness coaching services provided to non-EU residents
- Services are considered to be advisory services and the place of service is determined to be outside the EU
- Main rule for the place of service is where the business is located, with exceptions for specific services provided to non-EU residents
- The focus is on the nature and purpose of the services provided
- The court must determine if the services provided by the appellant have the same purpose as those provided by advisory services and consultancy firms
- The nature of the services provided is crucial in determining the place of service
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.
