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V1879-24 ·8 August 2024 ·consulta-vinculante Medium impact
Tax

Presumption of acting on one's own behalf applies to platforms distributing digital educational content under certain conditions

A Dutch platform inquired whether the presumption of acting on behalf of the service provider applied when intermediating pre-recorded educational content. The DGT ruled that this presumption applies if the platform authorises the charge or sets the general terms and conditions, implying that the platform is the service provider to the end customer.

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2024-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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