A carries out ICT activities and has developed a national automation system for a foundation. In addition, A had three employees who performed activities for the foundation. A paid wages to the employees and paid payroll tax on their behalf. A charged costs to the foundation for the employees. The employees were subsequently employed by the foundation. There are no written agreements between A and the foundation regarding the activities of the employees. No written (employment) agreements have been drawn up between A and the employees. A has invoiced the foundation an amount of € 30 per working hour in connection with the activities of the employees. No VAT is stated on these invoices.
Source BTW jurisprudentie
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