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Comments on ECJ C-532/22: Determination of place of service does not apply to recording erotic video chats

  • 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

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