Citaat | Parket bij de Hoge Raad 9 augustus 2002

Alinea 124 Parket bij de Hoge Raad 9 augustus 2002

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

In conclusion, the cumulation of excepted activities does not maintain the non-PE-constituting status if the cumulation itself creates an essential or significant business activity. Although each aspect of the activity does not amount to a core business activity, the combination of them may. It has been argued that the maxim "zero plus zero equals zero" does not apply to the application of the "negative list" of the OECD model treaty. (...) However, it is more precise to say that two or more activities, each of which is more than zero, but less than a core business activity, may amount to a PE-constituting business activity together. The general conclusion is that a combination of activities will create a PE depending upon their commercial significance to the enterprise.

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