- The AG Kokott concludes that in-game gold is not exempt from VAT as a currency because it is not a legal tender and is only used within a game. It also cannot be considered a voucher since it is already a consumable benefit and does not meet the characteristics of a voucher. However, the margin scheme could be applied analogously if certain conditions are met, such as the in-game gold being traded similarly to used goods on a secondary market. This would prevent double taxation and ensure fair competition, but the applicability depends on whether the in-game gold is comparable to used goods and contains a VAT remainder.
Source: btwjurisprudentie.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.
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