Citaat | Parket bij de Hoge Raad 7 juli 2016

Onder 7.10 Parket bij de Hoge Raad 7 juli 2016

Een alinea uit Parket bij de Hoge Raad 7 juli 2016, ECLI:NL:PHR:2016:784.

20. Where the enterprise carries on business dealings through an agent of an independent status, it cannot be taxed in the other Contracting State (…). Similarly, business dealings carried on with the co-operation of a any other independent person carrying on a trade or business (…) do not constitute a permanent establishment. Such independent agents must however, be acting in the ordinary course of their business. Where, for example, a commission agent not only sells the goods or merchandise of the enterprise in his own name but also habitually acts, in relation to that enterprise, as a permanent agent having an authority to conclude contracts, he would be deemed in respect of his particular activity to be a permanent establishment since he is thus acting outside the ordinary course of his own trade or business (…).

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