Taxes and Sellaband

Death and taxes are the two things we can be sure about... but can we if we are talking taxes and Sellaband? Earlier this month Dutch taxpayers had to file their income tax statements, and a thought occured to me: I'm not a big investor on Sellaband, and although the amount will grow monthly it will long be measured in hundreds not thousands of dollars. But what about those that do invest larger amounts, presumably with the intent to make some money out of it as well as support the artists in question? Governmental financial institutions (let's not call them tax collectors just yet) are aware of the Internet and are already investigating the virtual economies of Second Life. Sellaband is not nearly as virtual, so how long before the tax agencies come knocking on our door?

I'm not a tax expert, but it took me only seconds to dismiss the idea of deducting Sellaband parts as gifts. Although some parts for artists that don't seem to ever get above $100 may look like charity, the money will in that case never reach the artist and Sellaband itself is a commercial entity. No, the way I see it the difference would be if one would see the parts as a downpayment for a delayed delivery for goods (CDs) or as an investment or ordinary bank account. For Dutch tax law the second interpretation would mean roughly a 1.8% annual tax on all parts from the moment of investment on, while in the first case only the revenue from CD sales and advertising would count as income tax. Which is the better option depends on many variables, but since I'm not an expert: Does anybody more knowing have any thoughts on the matter?