- VAT Exemption Denied: The Zeeland-West-Brabant District Court ruled that the services provided by B Ltd to A BV do not qualify for the VAT exemption for games of chance under Article 11(1)(l) of the VAT Law. The court clarified that the services were not for providing games of chance directly but rather for games that A BV could offer to its players.
- Strict Interpretation of Exemptions: The court emphasized the necessity for a strict interpretation of VAT exemptions, asserting that A BV’s claims regarding the nature of services provided and their relationship to gaming outcomes did not meet the burden of proof required for exemption status.
- Rejection of Additional Claims: A BV’s arguments regarding intervention, competitive distortion, and legitimate expectations were all rejected. The court noted that the remuneration structure based on Net Gaming Revenue maintained a direct link to the services provided, and the claims did not sufficiently deviate from contractual agreements to warrant the application of any exemptions.
Source BTW jurisprudentie
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