Opinion of the Advocate General — ECLI:EU:C:2007:352
Date: 2007-06-14
Language of the case: Dutch
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Economic activities within the meaning of Article 4 of the Sixth Directive (Council Directive 77/388, Art. 4(1) and (4)) For the purposes of applying the second paragraph of Article 4(4) of Sixth Council Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes, a natural person carrying out all work in the name and on behalf of a company that is a taxable person pursuant to a contract of employment binding him to that company of which he is also the sole shareholder, the sole manager and the sole member of staff, is not himself a taxable person within the meaning of Article 4(1) of the Sixth Directive. In such a situation, the natural person cannot be regarded as independently carrying out an economic activity within the meaning of that latter provision where there is a relationship of employer and employee, for the purposes of the first subparagraph of Article 4(4) of the Sixth Directive, between that person and the company as regards working conditions, remuneration and the employer’s liability. (see paras 18-19, 21, 32, operative part)