Rechtbank Noord-Holland, 01-06-2017, ECLI:NL:RBNHO:2017:4586, HAA 15/2584
Rechtbank Noord-Holland, 01-06-2017, ECLI:NL:RBNHO:2017:4586, HAA 15/2584
Gegevens
- Instantie
- Rechtbank Noord-Holland
- Datum uitspraak
- 1 juni 2017
- Datum publicatie
- 8 juni 2017
- ECLI
- ECLI:NL:RBNHO:2017:4586
- Zaaknummer
- HAA 15/2584
Inhoudsindicatie
Het door buitenlandse aanbieders van weddenschappen op paardenraces tegen vergoeding verstrekken van informatie en beeldmateriaal met betrekking tot paardenraces aan een in Nederlands gevestigde aanbieder van dergelijke weddenschappen, valt niet onder de vrijstelling van art. 11, eerste lid, letter l, Wet OB. Van een commissionairsverhouding is geen sprake.
Uitspraak
Zittingsplaats Haarlem
Bestuursrecht
zaaknummer: HAA 15/2584
(gemachtigde: prof. dr. B.G. van Zadelhoff),
en
Procesverloop
Eiseres heeft overeenkomstig haar aangiften voor de tijdvakken november en december 2013 op 30 december 2013 respectievelijk 30 januari 2014 omzetbelasting voldaan. Tegen die voldoeningen op aangiften heeft zij bezwaar gemaakt.
Verweerder heeft het bezwaar afgewezen.
Eiseres heeft daartegen beroep ingesteld.
Verweerder heeft een verweerschrift ingediend.
Vóór de zitting heeft eiseres een nader stuk ingediend dat in afschrift is verstrekt aan verweerder.
Het onderzoek ter zitting heeft plaatsgevonden op 20 april 2017 te Haarlem.
Namens eiseres zijn verschenen [A] , [B] en [C] , bijgestaan door de gemachtigde. Verweerder heeft zich laten vertegenwoordigen door mr. T.K.M. Rookmaker-Penners, mr. G.J. Arkeraats en mr. C. Hooijman.
Overwegingen
Feiten
1. Eiseres is aanbieder van weddenschappen op paardenkoersen. Zij is als zodanig ondernemer in de zin van de Wet op de omzetbelasting 1968 (Wet OB).
2. Eiseres beschikt over een vergunning van de Kansspelautoriteit om in Nederland een totalisator te organiseren in de zin van artikel 23, tweede lid, van de Wet op de kansspelen.
3. Bij eiseres kan onder meer worden deelgenomen aan weddenschappen op paardenkoersen buiten Nederland. De deelnemers aan die weddenschappen (gokkers) kunnen meedingen in een nationale prijzenpot waarin alleen de inzetten in Nederland zijn opgenomen (local pool) of in een prijzenpot waarin de inzetten van gokkers uit verschillende landen zijn samengevoegd (common pool).
4. Het bedrag dat de gokkers inleggen, vormt gezamenlijk een prijzenpot. Die prijzenpot wordt, na inhouding van een bepaald percentage, verdeeld onder de gokkers die het paard hebben aangewezen dat heeft gewonnen en/of bij de eerste drie is geëindigd. In het totalisatorreglement 2013 van eiseres is over de inhoudingen, voor zover van belang, het volgende vermeld:
“Artikel 27: Berekening van de uitbetalingen
1. Voor uitbetaling aan de winnaar of winnaars van weddenschappen is beschikbaar een bedrag dat minimaal 50% van de totale inzet op de betreffende spelsoort bedraagt. (…) Het na inhouding resterende bedrag wordt in dit artikel verder aangeduid als het voor uitkering beschikbare bedrag.
(…)
Artikel 28: Common Pool
1. [Eiseres] biedt de mogelijkheid op wedstrijden te wedden via common pool op de door [eiseres] aangewezen koersen. In Bijlage I bij dit reglement is een lijst opgenomen met de namen van de buitenlandse totalisatororganisaties en de inhoudingspercentages die worden geheven per spelsoort.”
In bijlage I bij het totalisatorreglement 2013 staan per spelsoort de per 1 oktober 2013 vastgestelde inhoudingspercentages vermeld voor de verschillende buitenlandse aanbieders. Die percentages variëren van 13,7% ( [D] , Frankrijk) tot 35% ( [E] , Zweden).
5. Eiseres heeft overeenkomsten gesloten met verschillende buitenlandse aanbieders (de buitenlandse aanbieders) van weddenschappen op paardenkoersen op grond waarvan de buitenlandse aanbieders aan haar vergoedingen in rekening brengen. Eiseres heeft over deze vergoedingen met toepassing van artikel 12, tweede lid, van de Wet OB (de verleggingsregeling) op haar aangiften omzetbelasting voldaan.
6. In onderhavige tijdvakken gaat het om de volgende buitenlandse aanbieders:
- [E] ( [E] ), Zweden;
- [F] , Finland;
- [G] LLC ( [G] ), VS;
- [D] , Frankrijk;
- [H] , Verenigd Koninkrijk en Ierland.
7. Tot de stukken van het geding behoren kopieën van de overeenkomsten die eiseres heeft gesloten met [E] , [F] en [G] (de overeenkomsten). Van [H] en [D] zijn geen overeenkomsten overgelegd.
8. In de overeenkomst met [E] is, voor zover hier van belang, het volgende vermeld:
“RACE CARD LICENSE AND TELEVISION DISTRIBUTION RIGHTS AGREEMENT
(…)
2 Background
(…)
2.3.
[Eiseres] desires a Dutch license right to use [E] ’s race card to bet into [E] ’s totalisator pools or to create its own Dutch pool (“Race card License”) and [eiseres] also desires a right to receive the simultaneous television transmissions (“Television Distribution Right”).
(…)
3 Grant of Race card License
3.1
[E] hereby grants to [eiseres] a non-exclusive license to use the composition of the races as well as the information about the races for the creation and marketing of a Dutch pool or a commingled pool with [E] on the race cards specified in Appendix 1.
(…)
4 Information to be made available to [eiseres] under Race card License
[E] shall make available to [eiseres], at the time the information becomesavailable to [E] , the following:
schedule post times for the races, race conditions, and racetrack conditions;
the name of each entry in the races, including the owner, trainer, sex, colour, breeding, weight, jockey or driver assignment, post, positions, saddle cloth or head number, and wether the entries have been coupled in any way for wagering purposes;
the number of each entry scratched from the races;
any jockey/driver, equipment, post time, or other changes;
the results of the races with [E] ’s payout prices;
a copy of any photo finish; and
such other information that [E] believes may be necessary to [eiseres] for the promotion and conduct of the simulcasts as provided herein.
(…)
7 Commingled pools with [E]
When setting up the race program (i.e. the “official race card” details for the respective event as supplied by [E] ) [eiseres] may choose which of [E] ’s pools [eiseres] wants to participate in, provided that such pool is included in this Agreement (…).
(…)
11 Grant of Television Distribution Right
11.1
[E] grants to [eiseres] the non-exclusive right to receive and to redistribute simultaneously in the Netherlands, via closed circuit video and data systems, live audiovisual and data signals of the live programs of [E] ’s races (the “Signals”), which are broadcast during [E] ’s racing meets, specified in Appendix 2.
(…)
14 Fee for grant of License Race card and Television Distribution Right
14.1
As compensation for granting to [eiseres] the Race card License and the Television Distribution Right, [eiseres] shall pay to [E] :
three (3) per cent of the total turnover of each race/pool of the local Dutchpool;
five point five (5,5) per cent of the total turnover of each race/pool in commingled pools of V75, V65, V64 en V5; and
four (4) per cent of the total turnover of the remaining commingled pools.
(…)
16 Indemnification
16.1
[eiseres] shall market the race card in its own name and for its own account in accordance with the applicable rules and regulations in the Netherlands.”
9. In de overeenkomst met [F] is, voor zover hier van belang, het volgende vermeld:
“RACECARD LICENCE AND TELEVISION DISTRIBUTION RIGHT AGREEMENT
(…)
2 Background
(…)
2.3.
[Eiseres] desires a Dutch license right to use [F] ’s racecard to bet into [F] ’s totalisator pools or to create its own Dutch pool (“Racecard License”) and [eiseres] also desires a right to receive the simultaneous television transmissions (“Television Distribution Right”).
(…)
3 Grant of Racecard Licence
3.1
[F] hereby grants to [eiseres] a licence to use the composition of the races as well as the information about the races for the creation and marketing of a Dutch pool or a commingled pool with [F] on the racecards specified in Appendix 2.
(…)
4 Information to be made available to [eiseres] under Racecard Licence
[F] shall make available to [eiseres], at the time the information becomes available to [F] , the following:
schedule post times for the races, race conditions, and racetrack conditions;
the name of each entry in the races, including the owner, trainer, sex, colour, breeding driver and, post positions.
the number of each entry scratched from the races;
the results of the races with [F] ’s payout prices;
any changes in the post time of the races;
such other information that [F] believes may be necessary to[eiseres] for the promotion and conduct of the simulcasts as provided herein.
(…)
7 Commingled pools with [F]
When setting up the race program (i.e. the “official race card” details for the respective event as supplied by [F] ) [eiseres] may choose which of [F] ’s pools [eiseres] wants to participate in, provided that such pool is included in this Agreement (…).
(…)
11 Grant of Television Distribution Right
11.1
[F] grants to [eiseres] the exclusive right to receive and to redistribute simultaneously in Netherlands, via closed circuit video and data systems, live audiovisual and data signals including live streaming via internet of the live programs of [F] ’s races (the “Signals”), which are broadcast during [F] ’s racing meets, specified in Appendix 1.
(…)
14 Fee for grant of Licence Racecard and Television Distribution Right
14.1
As compensation for granting to [eiseres] the Racecard Licence and the Television Distribution Right, [eiseres] shall pay to [F] :
four (4) per cent of the total turnover of each race/pool of the local Dutchpool;
three (3) per cent of the total turnover of each race/pool in commingledpool;
four (4) per cent of the total turnover of commingled trifecta and commingled V4 pool.
(…)
16 Indemnification
16.1
[eiseres] shall market the racecard in its own name and for its own account in accordance with the applicable rules and regulations in Netherlands.”
10. In de overeenkomst met [G] is, voor zover hier van belang, het volgende vermeld:
“SIMULCAST AGREEMENT
(…)
WHEREAS, [G] has acquired the rights within the Netherlands (the “Permitted Territory”) to simultaneous audio-visual and data signals of certain racing content (…) conducted at certain United States horse racetracks (collectively the “Host Tracks”(…)) and to distribute the audio-visual and data signals to third parties through simulcast agreements;
WHEREAS [eiseres] desires to receive transmissions, including the simultaneous videostreams of Races (“Simulcasts”), together with data in respect of the Races (“Data”, the Simulcasts and Data together, the “Signals”), to make such Signals available to its customers, and to accept wagers on Races for purposes of commingling such wagers into pari-mutuel wagering pools offered by the respective Host Tracks (…);
(…)
1. Receipt of the Signal and Wagering on the Races
(A) [G] grants [eiseres] the right to participate in Simulcast Services and for this purpose grants the rights in accordance with the terms of this Agreement to, (i) receive Signals for use in connection with its wagering business, (ii) transmit the video stream of Signals for viewing and use bij Customers (iii) accept wagers on Races from Customers and (iv) connect to a gateway (…) (the “Tote Gateway”) for purposes of commingling such wagers into the Host Track’s pari-mutuel wagering pools.
(…)
9. Compensation and Method of Payment
(A) As compensation for [G] granting [eiseres] the rights to receive the Signals and accept wagers on Races and for providing other related services as set forth herein, in addition to Services Payments, [eiseres] shall pay such percentages of Handle as set forth on Exhibit 2.
(…)
10 Money Room Settlement
(A) (…) [Eiseres] will be solely and fully responsible to its Customers for all matters (including the receipt of stakes and the payment of winnings) in respect of wagers on Races placed by Customers through its facilities (…). Under no circumstances will [G] be involved, responsible for or liable for such matters.
(…)
EXHIBIT 1
SIMULCAST SERVICES
(…)
The Data consists of the following:
the name of each entry in the Races, including the owner, trainer, jockey or driver assignments, post position, saddle cloth or head number, and whether the entries have been coupled in any way for wagering purposes;
the number of each entry scratched from the Races;
Betting data consisting of wagering odds as supplied by the wagering pools at the respective Host Tracks from time to time. Frequency of updates of wagering odds depends on the tote provider at each respective Host Track.
the results of the Races with the respective Hosts’ payout prices
past-performance information, which may change from time to time and which, for greater certainty, can only be viewed by Customers who are logged into their [eiseres] accounts
race programs including the above data shall be provided to each off-track betting facility