Court of Justice: subsequent adaptations to standard software.
The European Court of Justice has ruled a decision in the “Levob Verzekeringen and OV Bank”-case on 27 October 2005. The Court qualified a transaction by which a taxable person supplies to a consumer standard software previously developed, put on the market and recorded on a carrier and subsequently customizes that software to that purchaser’s specific requirements as one single service, even when separate prices are paid. Read full case.
