TAX THE OFFICIAL SERVICES PERFORMED BY NOTARIES AND BAILIFFS (" GERECHTSDEURWAARDERS ") AND REMUNERATED BY THE PERSONS WHO HAVE RECOURSE TO THEM, THE KINGDOM OF THE NETHERLANDS HAS FAILED TO FULFIL ITS OBLIGATIONS UNDER ARTICLE 2 AND ARTICLE 4 ( 1 ), ( 2 ) AND ( 4 ) OF THE SIXTH COUNCIL DIRECTIVE ( NO 77/388/EEC ) OF 17 MAY 1977 ON THE HARMONIZATION OF THE LAWS OF THE MEMBER STATES RELATING TO TURNOVER TAXES - COMMON SYSTEM OF VALUE-ADDED TAX : UNIFORM BASIS OF ASSESSMENT ( OFFICIAL JOURNAL 1977, L*145, P.1; HEREINAFTER REFERRED TO AS "THE SIXTH DIRECTIVE ").
2 REFERENCE IS MADE TO THE REPORT FOR THE HEARING FOR A FULLER ACCOUNT OF THE FACTS, THE COURSE OF THE PROCEDURE AND THE SUBMISSIONS AND ARGUMENTS OF THE PARTIES, WHICH ARE MENTIONED OR DISCUSSED HEREINAFTER ONLY IN SO FAR AS IS NECESSARY FOR THE REASONING OF THE COURT .
3 IT SHOULD BE POINTED OUT IN LIMINE THAT THE DISPUTE SOLELY CONCERNS THE QUESTION WHETHER THE OFFICIAL SERVICES PERFORMED BY NOTARIES AND BAILIFFS PURSUANT TO STATUTE ARE SUBJECT TO VALUE-ADDED TAX ( VAT ) AND THAT THE ARGUMENT SET OUT BELOW CONCERNS ONLY THAT ASPECT OF THEIR ACTIVITIES .
THE ECONOMIC CHARACTER OF THE ACTIVITIES IN QUESTION
4 THE COMMISSION MAINTAINS THAT NOTARIES AND BAILIFFS IN THE NETHERLANDS SHOULD BE SUBJECT TO VAT IN ACCORDANCE WITH ARTICLE 4 OF THE SIXTH DIRECTIVE SINCE IT IS NOT DISPUTED THAT THEY CARRY OUT INDEPENDENTLY - THAT IS TO SAY, FREE FROM ANY RELATIONSHIP OF SUBORDINATION AND ON THEIR OWN RESPONSIBILITY IN LAW - AN ECONOMIC ACTIVITY IN THE SENSE OF A PERMANENT ACTIVITY OF PROVIDING SERVICES FOR CONSIDERATION .
5 IN REPLY TO THAT ARGUMENT THE KINGDOM OF THE NETHERLANDS STATES THAT NOTARIES AND BAILIFFS DO NOT CARRY OUT ACTIVITIES GOVERNED BY NORMAL ECONOMIC LAWS BUT, IN RETURN FOR REMUNERATION FIXED BY STATUTE, PROVIDE SERVICES WHICH INDIVIDUALS ARE REQUIRED TO USE FOR REASONS OF PUBLIC INTEREST .
6 IN DETERMINING WHETHER NOTARIES AND BAILIFFS IN THE NETHERLANDS SHOULD BE SUBJECT TO VAT IN RESPECT OF THE OFFICIAL SERVICES WHICH THEY PERFORM FOR REMUNERATION, IT SHOULD BE BORNE IN MIND THAT, BY INCLUDING AMONGST THE TAXABLE TRANSACTIONS DEFINED IN ARTICLE 2 NOT ONLY THE IMPORTATION OF GOODS BUT ALSO THE SUPPLY OF GOODS OR SERVICES EFFECTED FOR CONSIDERATION WITHIN THE TERRITORY OF A COUNTRY AND BY DEFINING A "TAXABLE PERSON" IN ARTICLE 4 ( 1 ) AS ANY PERSON WHO INDEPENDENTLY CARRIES OUT AN ECONOMIC ACTIVITY, WHATEVER THE PURPOSE OR RESULTS OF THAT ACTIVITY, THE SIXTH DIRECTIVE ATTRIBUTES TO VAT A VERY WIDE SCOPE .
7 "ECONOMIC ACTIVITIES" ARE DEFINED IN ARTICLE 4 ( 2 ) AS ALL ACTIVITIES OF PRODUCERS, TRADERS AND PERSONS SUPPLYING SERVICES, INCLUDING INTER ALIA THE ACTIVITIES OF THE PROFESSIONS .
8 THOSE DEFINITIONS SHOW THAT THE SCOPE OF THE TERM "ECONOMIC ACTIVITIES" IS VERY WIDE, INASMUCH AS IT COVERS ALL THE SERVICES PROVIDED BY THE LIBERAL PROFESSIONS, AND THAT THE TERM IS OBJECTIVE IN CHARACTER, IN