- Economic Activity Determination: The Arnhem-Leeuwarden Court of Appeal ruled that the tactical management of the Digital System for the Environment and Planning Act (DSO-LV) by X constitutes an economic activity, indicating that X operates in a market context rather than solely as a public authority.
- Role of Public Authority: The court clarified that although X is a public body entrusted with the tactical management of DSO-LV, it does not act as a government entity in this capacity. The statutory responsibilities of the Minister of the Interior and Kingdom Relations have not been transferred to X, which reinforces the economic nature of its operations.
- Implications of Public Body Choice: The ruling emphasized that selecting a public body like X for these tasks, due to its suitability, does not negate the existence of a market. The court found that the cost-covering fees received by X further support the conclusion that its activities are market-oriented rather than purely governmental.
Source Taxlive
