H&I 2019/250
Geelen. Live interactive erotic webcam sessions. Place of service. Court of Justice
CJ 08-05-2019, C-568/17 (Uitspraak), m.nt. Dimitri Koeprijanov (Geelen)
- Instantie
Court of Justice of the European Union
- Datum
8 mei 2019
- Zaaknummer
C-568/17
- Noot
Dimitri Koeprijanov
- Roepnaam
Geelen
- JCDI
JCDI:ADS69597:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Plaats van levering en dienst
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 08‑05‑2019
Essentie
Judgment of the Court of Justice in the case Geelen on the place of service of live interactive erotic webcam sessions.
Samenvatting
Mr Geelen provided services consisting of arranging, and providing customers with access to, interactive erotic webcam sessions. The sessions were performed by models in the Philippines. The models were employed by the service provider, Mr Geelen, whose place of business was in the Netherlands. The customers were all Dutch residents. The question was which country should be considered the place of supply of the services provided my Mr Geelen. According to the CJ, the services should be considered entertainment services ... Verder lezen? Log in om dit document te bekijken.