CELEX: C2007/315/31
Language: en
Date: 2007-12-22 00:00:00
Title: Case C-355/06: Judgment of the Court (Second Chamber) of 18 October 2007 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — J.A. van der Steen v Inspector van de Belastingdienst Utrecht-Gooi/kantoor Utrecht (Sixth VAT Directive — Independent economic activity — Private limited company — Company's activities carried out by a natural person as sole director, sole shareholder and sole member of staff)

22.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 315/19
            
         Judgment of the Court (Second Chamber) of 18 October 2007 (reference for a preliminary ruling from the Gerechtshof te Amsterdam (Netherlands)) — J.A. van der Steen v Inspector van de Belastingdienst Utrecht-Gooi/kantoor Utrecht
   (Case C-355/06) (1)
   
   (Sixth VAT Directive - Independent economic activity - Private limited company - Company's activities carried out by a natural person as sole director, sole shareholder and sole member of staff)
   (2007/C 315/31)
   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
   Re:
   Reference for a preliminary ruling — Gerechtshof te Amsterdam — Interpretation of Article 4(1) of 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 1977 L 145, p. 1) — Meaning of independent economic activity — Natural person having the sole activity of actually carrying out all the work of a private limited company as sole director, shareholder and member of staff.
   Operative part of the judgment
   For the purposes of the application of the second paragraph of Article 4(4) of the 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, 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 that Directive.
   
      (1)  OJ C 294, 2.12.2006.