CELEX: C2006/294/39
Language: en
Date: 2006-12-02 00:00:00
Title: Case C-355/06: Reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands) lodged on 30 August 2006 — J.A. van der Steen v Inspector van de belastingdienst Utrecht-Gooi/kantoor Utrecht

2.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 294/22
            
         Reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands) lodged on 30 August 2006 — J.A. van der Steen v Inspector van de belastingdienst Utrecht-Gooi/kantoor Utrecht
   (Case C-355/06)
   (2006/C 294/39)
   Language of the case: Dutch
   Referring court
   Gerechtshof te Amsterdam
   Parties to the main proceedings
   
      Applicant: J.A. van der Steen
   
      Defendant: Inspector van de belastingdienst Utrecht-Gooi/kantoor Utrecht
   Question referred
   Is Article 4(1) of the Sixth Directive (1) to be interpreted as meaning that if a natural person has the sole activity of actually carrying out all work ensuing from the activities of a private limited company of which he is the sole manager, sole shareholder and sole ‘member of staff’, that work is not an economic activity because it is carried out in the course of the management and representation of the private limited company and thus not in economic dealings?
   
      (1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ L 145, p. 1)