A customer holds an iPad stuck in a shop maker Apple. EPA Photo / Andrew Cowie
After a legal battle of almost five years, the Supreme Court finally clarified: Apple’s iPad is a computer. The device has “digital calendars, mini-laptops and GPS devices” thus appearing more like a computer than a communication tool, as oordeelde the highest court .
The Supreme Court thus goes against the judgment of the Court of Appeal of Amsterdam, the iPad properly inschaalde in the category of “telephone, Internet and similar means of communication.” The question which of the two groups is the product resulted from the dispute or an employer personnel tax may give an iPad.
According to the college’s iPad is characterized by “his versatility for processing and storage of data. ” This allows an iPad to be used according to the college to text, numbers, images and sound processing. Also with the device can be searched on the Internet, and it can be used for relaxation.
as it acknowledged previously those properties as well. But the court added to this that an iPad by his “screen size and input options” works less convenient than a computer, for example when entering long texts. In this sense, one iPad more like a large phone, according to the justices.
The thing about iPad stemmed from a dispute between the Tax Office and an employer that his staff did such a device present. A telephone-like communication have an employer because no payroll tax to be paid to the tax authorities, but on a computer or
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