- Tactisch beheer DSO-LV is considered an economic activity by Hof Arnhem-Leeuwarden
- X, a public law body, manages the Digital System Environmental Law national provision under the Minister of Internal Affairs
- X is granted exclusive rights to ensure functioning national provisions and is compensated on a cost-covering basis
- The court finds that X does not act as a government entity in managing DSO-LV despite being a public law body
- The choice of X over private parties does not negate the presence of a market
- The cost-covering compensation received by X does not influence its classification as a non-governmental operation
- The legal responsibilities of the minister have not been transferred to X
- The higher appeal by the inspector is justified and successful
Source: taxlive.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.
