Interpretation of “ondernemer” in VAT Act by Hoge Raad der Nederlanden on 19-12-1979

• The Hoge Raad ruled on the interpretation of the concept of “ondernemer” in the context of VAT
• The court held that “ondernemer” includes financially, economically, and organizationally connected persons
• The court referred to the history of the VAT Act 1968 and the Explanatory Memorandum to support its interpretation
• The concept of “fiscale eenheid” was broadened to include connected persons
• The Netherlands had not implemented the provisions of the Second VAT Directive regarding fiscal unity
• Article 2 and Article 4 of the Second VAT Directive were referenced by the court
• The term “zelfstandig” in the Second VAT Directive allows treating connected persons as a single taxable person
• The Netherlands had not complied with the requirements of the Second VAT Directive regarding fiscal unity

Source: uitspraken.rechtspraak.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.