van der Steen
Opinion of Advocate General Sharpston delivered on 14 June 2007. # J. A. van der Steen v Inspecteur van de Belastingdienst Utrecht-Gooi/kantoor Utrecht. # Reference for a preliminary ruling: Gerechtshof te Amsterdam - Netherlands. # 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. # Case C-355/06.
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