Citaat | Gerechtshof 's-Gravenhage 29 april 2003

Alinea 56 Gerechtshof 's-Gravenhage 29 april 2003

Een alinea uit Gerechtshof 's-Gravenhage 29 april 2003, ECLI:NL:GHSGR:2003:AH9933.

"Paragraph 2 has given rise to numerous cases of abuse through adoption of the practice known as "international hiring-out of labour". In this system, a local employer wishing to employ foreign labour for one or more periods of less than 183 days recruits through an intermediary established abroad who purports to be the employer and hires the labour out to the employer. The worker thus fulfills PRIMA FACIE the three conditions laid down by paragraph 2 and may claim exemption from taxation in the country where he is temporarily working. To prevent such abuse, in situations of this type, the term "employer" should be interpreted in the context of paragraph 2. In this respect, it should be noted that the term "employer" is not defined in the Convention but it is understood that the employer is the person having rights on the work produced and bearing the relative responsibilities and risks."

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