- Note > this is not a VAT case
- The Dutch Supreme Court must answer preliminary questions before the Amsterdam Court of Appeal can rule on whether Uber drivers are employees or not.
- The Federation of Dutch Trade Unions (FNV) has demanded that the employment conditions of the Taxi Transport Collective Labor Agreement also apply to Uber drivers.
- The Amsterdam Court of Appeal refers to the Deliveroo ruling of the Supreme Court, which states that all circumstances of the case must be considered to determine whether an employment contract exists.
- The Amsterdam Court of Appeal has identified several relevant circumstances, including the fact that Uber determines the majority of how drivers perform their work and sets the level of compensation.
- The Amsterdam Court of Appeal wants to ask the Supreme Court whether entrepreneurship is a decisive factor in determining whether an employment relationship exists and whether this applies to the specific relationship between the worker and the employer or to the worker’s overall entrepreneurial situation.
- The Amsterdam Court of Appeal also wants to ask whether a general judgment on the employment relationship of a group of workers can be made in the context of a union claim or only in a collective action.
Source: pkfwallast.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
