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Court of Justice of the European Union · Judgment

C-355/06J. A. van der Steen v Inspecteur van de Belastingdienst Utrecht-Gooi/kantoor Utrecht

Decided
2007-10-18
ECLI
ECLI:EU:C:2007:615
CELEX
62006CJ0355
Finality
Final, the decision cannot be appealed

The court's own keywords

Sixth VAT Directive - Independent economic activity - Private limited company - Company’s activities carried out by a natural person as sole director, sole shareholder and sole member of staff.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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