The tax service claims that a supplier of "adult" chat sessions over the internet renders "electronic services", which means that all income obtained from EU subscribers is exposed to Netherlands VAT. Lenos disagree, relying on the official EU explanation that states that services requiring significant human intervention should not be qualified as electronic services. As entertainment services, VAT is only due for the revenue obtained from Netherlands subscribers. This view was adopted by the Haarlem District Court; the tax service has appealed form this decision with the Amsterdam High Court, which has yet to decide on the issue.
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