VAT on Prepaid Mobile Subscription Fee Regardless of Usage: Court Ruling against Telecom Provider

Telecom provider X offers limited phone plans with a fixed monthly fee
Customers pay in advance for a bundle of calling minutes, text messages and data
Unused units are not refunded, extra charges for exceeding limits
Customers can donate part of their data bundle to non-profit organizations
Court rules that subscription price received in advance is taxable for turnover tax regardless of usage
Amsterdam Court of Appeal upholds Court ruling, X must pay sales tax on subscription prices received.

Source: nlfiscaal.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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