- The EU Court of Justice has ruled that Westside’s interactive erotic video chat services provided to StreamRay are not subject to VAT under Article 53 of the VAT Directive.
- The Romanian company, Westside Unicat SRL, operates a video recording studio and collaborates with StreamRay to provide erotic digital material with models.
- StreamRay collects fees from clients and pays a portion to Westside, which pays the models.
- The Romanian Tax Authorities claimed that Westside’s services were located in Romania, but Westside disagreed.
- The Court ruled that Westside’s services were necessary for StreamRay to broadcast the material to its customers and were not aimed at granting customers the right to access the material.
- The Geelen judgment does not apply to this case.
Source Taxlive
See also
- C-532/22 (Westside Unicat) – Judgment – Article 53 excludes VAT application to video chat recording studios producing erotic content for Internet distribution platforms
- ECJ Case C‑568/17 (Geelen) – Judgment – Live interactive erotic webcam sessions – Place where a service is actually performed
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- Evaluating EU Rules of Origin: A Call for Public Input
- Briefing Document & Podcast: VAT on Land Registration – Analysis of Amărăşti Land Investment SRL (Case C-707/18)
- Understanding VAT Rules for Dropshipping: Compliance, Registration, and Cross-Border Sales Challenges
- EU Commission Proposes New Revenue Sources for 2028-2034 Budget, Including Corporate Contributions
- EU Customs Reforms 2028: Platforms Become Deemed Importers, Assume Duties and Compliance Responsibilities
