Citaat | Parket bij de Hoge Raad 21 februari 2003

Alinea 331 Parket bij de Hoge Raad 21 februari 2003

Een alinea uit Parket bij de Hoge Raad 21 februari 2003, ECLI:NL:PHR:2003:AF2699.

"Although various formula haven been used by Member Countries to calculate the 183 day period, there is only one way which is consistent with the wording of this paragraph: "the days of physical presence" method. The application of this method is straightforward as the individual is either present in a country or he is not. The presence could also relatively easily be documented by the taxpayer when evidence is required by the tax authorities. Under this method the following days are included in the calculation: part of a day, day of arrival, day of departure and all other days spent inside the State of activity (...). However, days spent in the State of activity in transit in the course of a trip between two points outside the State of activity should be excluded form the computation. It follows from these principles that any entire day spent outside the State of activity, whether for holidays, business trips, or any other reason, should not be taken into account. A day during any part of which, however brief, the taxpayer is present in a State counts as a day of presence in that State for purposes of computing the 183 day period."

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