- X BV operates a digital platform for buying and selling cryptocurrency and pays fees for exchange transactions.
- All of X BV’s customers are located within the EU.
- The court ruled that X BV does not have customers outside the EU and cannot deduct VAT on the costs of cryptocurrency exchange transactions.
- The services between X BV and its customers, and between X BV and B, are considered separate.
- X BV’s appeal was dismissed.
Source: taxlive.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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