The delivery person had to register as an entrepreneur with the Chamber of Commerce and have a VAT number.
Payment was made on the basis of invoicing per delivered delivery, whereby the amount varied.
Trade union FNV asked the civil court to rule that the legal relationship between Deliveroo and its deliverers could be regarded as an employment contract and the Amsterdam District Court confirmed, and the higher Court (civil room) upheld this decision.
Source: FUTD
Latest Posts in "Netherlands"
- General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
- No VAT Fiscal Unity: Foundation and BV Lack Required Financial Interdependence, Court Rules
- No Breach of Legitimate Expectation in VAT Reassessment for Foundation X, Court Rules
- No VAT group due to lack of majority of material control
