- Issue in appeal: Whether the appellant must pay VAT on unused minutes, texts, and data in mobile phone subscriptions
- Evaluation in appeal: Appellant offers limited phone subscriptions where unused units are not refunded
- Appellant also offers a donation program where customers can donate data to non-profit organizations
- Court ruled that VAT is due on full payments received, not just on units actually used
- Service provided by appellant is the right to use their telecom network within subscription limits
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.
