THE SENSE THAT THE ACTIVITY IS CONSIDERED PER SE AND WITHOUT REGARD TO ITS PURPOSE OR RESULTS .
9 IN VIEW OF THE WIDE DEFINITION OF THE TERM "ECONOMIC ACTIVITIES", ENCOMPASSING ALL THE ACTIVITIES OF THE PROFESSIONS WITHOUT ANY RESERVATION IN RESPECT OF PROFESSIONS REGULATED BY STATUTE, IT MUST BE CONCLUDED THAT, IN SO FAR AS NOTARIES AND BAILIFFS IN THE NETHERLANDS PROVIDE SERVICES TO PRIVATE INDIVIDUALS ON A PERMANENT BASIS AND IN RETURN FOR REMUNERATION, THEY CARRY OUT AN ECONOMIC ACTIVITY WITHIN THE MEANING OF THE SIXTH DIRECTIVE .
10 IN VIEW OF THE NEUTRAL CHARACTER OF THE TERM "ECONOMIC ACTIVITIES", THE FACT THAT THE ACTIVITIES OF NOTARIES AND BAILIFFS CONSIST IN THE PERFORMANCE OF DUTIES WHICH ARE CONFERRED AND REGULATED BY LAW IN THE PUBLIC INTEREST IS IRRELEVANT . INDEED, ARTICLE 6 OF THE SIXTH DIRECTIVE EXPRESSLY PROVIDES THAT CERTAIN ACTIVITIES CARRIED ON IN PURSUANCE OF THE LAW SHALL BE SUBJECT TO THE SYSTEM OF VAT .
11 THE EXEMPTIONS FROM VAT EXPRESSLY LAID DOWN IN ARTICLE 13 OF THE SIXTH DIRECTIVE FOR, INTER ALIA, ACTIVITIES IN THE PUBLIC INTEREST, AND THE RIGHT ACCORDED TO THE MEMBER STATES BY ARTICLE 28 ( 3 ) ( B ), IN CONJUNCTION WITH ANNEX F, TO CONTINUE TO EXEMPT ON A TRANSITIONAL BASIS CERTAIN ACTIVITIES, INCLUDING SERVICES SUPPLIED BY LAWYERS AND OTHER MEMBERS OF THE LIBERAL PROFESSIONS, CLEARLY DEMONSTRATE THAT ALL SERVICES EFFECTED FOR CONSIDERATION BY MEMBERS OF THE LIBERAL PROFESSIONS OR PROFESSIONS CONSIDERED AS SUCH ARE IN PRINCIPLE SUBJECT TO VAT .
INDEPENDENT PURSUIT OF THE ACTIVITIES
12 EVEN IF IT WERE TO BE ACCEPTED THAT NOTARIES AND BAILIFFS CARRY OUT AN ECONOMIC ACTIVITY, THAT ACTIVITY, ACCORDING TO THE KINGDOM OF THE NETHERLANDS, CANNOT BE SAID TO BE ONE THAT IS CARRIED OUT INDEPENDENTLY, SINCE THE PERSONS EXERCISING THOSE PROFESSIONS ARE APPOINTED BY THE CROWN, ARE SUBJECT TO DISCIPLINARY CONTROL BY THE PUBLIC AUTHORITIES AND, IN THE PERFORMANCE OF THEIR OFFICIAL SERVICES, ARE GOVERNED BY STATUTE SO FAR AS THEIR CONDITIONS OF WORK AND REMUNERATION ARE CONCERNED .
13 THE COMMISSION SUBMITS IN REPLY THAT NOTARIES AND BAILIFFS IN THE NETHERLANDS CARRY OUT THEIR ACTIVITIES ON THEIR OWN ACCOUNT AND ON THEIR PERSONAL RESPONSIBLITY AND ARE NOT SUBORDINATE TO AN EMPLOYER .
14 ARTICLE 4 ( 4 ) EXCLUDES ALL PERSONS WHO ARE BOUND TO AN EMPLOYER BY A CONTRACT OF EMPLOYMENT OR BY ANY OTHER LEGAL TIES CREATING THE RELATIONSHIP OF EMPLOYER AND EMPLOYEE AS REGARDS WORKING CONDITIONS, REMUNERATION AND EMPLOYER' S LIABILITY . NOTARIES AND BAILIFFS, HOWEVER, ARE NOT BOUND TO THE PUBLIC AUTHORITIES AS EMPLOYEES SINCE THEY ARE NOT INTEGRATED INTO THE PUBLIC ADMINISTRATION . THEY CARRY OUT THEIR ACTIVITIES ON THEIR OWN ACCOUNT AND ON THEIR OWN RESPONSIBILITY; THEY ARE FREE, SUBJECT TO CERTAIN LIMITS IMPOSED BY STATUTE, TO ARRANGE HOW THEY SHALL PERFORM THEIR WORK AND THEY THEMSELVES RECEIVE THE EMOLUMENTS WHICH MAKE UP THEIR INCOME . THE FACT THAT THEY ARE SUBJECT TO DISCIPLINARY CONTROL UNDER THE SUPERVISION OF THE PUBLIC AUTHORITIES ( A