Free article section

You are reading a Free article. Apply for a subscription to access all the valuable information on the website Sports Law & Taxation

THE NETHERLANDS: Foreign activities of jazz player not taken into account for determining number of hours worked

Taxpayer X was born in 1950 and lived in the Netherlands. He was a jazz piano player and leader of a band. The enterprise of X is situated in the Netherlands. The band performs in the Netherlands and various other European countries. In the year at issue X realized 78,76% of his turnover outside the Netherlands (53,33% in various EU Member States and 25,43% in Switzerland). In his tax return X had claimed that he was entitled to the so-called deduction for entrepreneurs of 12,917 NLG (5,861 Euro). He submitted an overview of the number of hours worked, totaling to 1511 hours. The Tax Inspector refused this deduction, inter alia because the hours worked outside the Netherlands would not have to be taken into account for these purposes. The Court of Appeal followed the reasoning of the tax inspector. The Court held inter alia that indeed the Netherlands legislation for the application of the deduction for entrepreneurs excluded the profit on which a measure for the avoidance of double taxation was applicable (Art. 44e, fourth paragraph of the Income Tax Act of 1964). The Court explicitly held that there was no conflict with the equality principle or EC law. The taxpayer is well-advised to go into appeal against this decision. Whether or not there is a conflict with EC law seems to warrant a deeper analysis than the Court of Appeal has made. This treatment of the Court may have been triggered by the fact that X had first not even filed a tax return, and the non-appearance of the taxpayer during the Court session.
The Journal

Global Sports Law and Taxation Reports feature: articles; comparative surveys; commentaries on topical sports legal and tax issues and documentation.

The unique feature of Global Sports Law and Taxation Reports is that this Journal combines for the first time up to-date valuable and must-have information on the legal and tax aspects of sport and their interrelationships.

TheĀ Editors

The editors of  the Journal Sports Law & Taxation are Professor Ian Blackshaw and Dr Rijkele Betten, with specialist contributions from the world's leading practitioners and academics in the sports law and taxation fields.

The Editors

Managing editor
Dr. Rijkele Betten

Consulting editor
Prof. Dr. Ian S. Blackshaw

Editorial board

Prof. Guglielmo Maisto
Maisto e Associati, Milano

Dr. Dick Molenaar
All Arts Tax Advisors, Rotterdam


Mr. Kevin Offer
Hardwick & Morris LLP, London

Mr. Mario Tenore
Maisto e Associati, Milano


Nolot BV
St. Jorisstraat 11
5211 HA  's-Hertogenosch
This email address is being protected from spambots. You need JavaScript enabled to view it.