Citaat | Parket bij de Hoge Raad 9 augustus 2002

Alinea 122 Parket bij de Hoge Raad 9 augustus 2002

Een alinea uit Parket bij de Hoge Raad 9 augustus 2002, ECLI:NL:PHR:2002:AD7696.

Consequently, a combination of preparatory or auxiliary activities cannot constitute a permanent establishment unless and until it leads to the emergence of a facility which would be economically viable if separated from the enterprise to which it belongs. This could very well happen: a combination of 'zero-rated' items need in these instances not necessarily result in another 'zero-rated' item. Even a mere organizational integration of separate stations may result in the emergence of an economic unit well capable of accomplishing a complete economic function. This effect might be termed a 'cumulative' one. In such case, the combined facility could no longer be capable of being regarded as a facility serving a preparatory or auxiliary purpose. That is why cases of combinations of two or more auxiliary activities must not be judged on rigid lines but rather individually with due regard to the economic situation that arose from the integrating measures.

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