- The case involves a tax on business turnover in Sint Maarten.
- The issue is whether a foreign entrepreneur with a fixed establishment in Sint Maarten should be considered a resident for tax purposes.
- The law states that business turnover realized by foreign entrepreneurs in Sint Maarten is subject to tax if the goods or services are delivered or enjoyed in Sint Maarten.
- The law also provides exceptions for cases where the foreign entrepreneur and the resident buyer jointly request that the tax be levied on the buyer, or if the foreign entrepreneur fails to pay the tax.
- The court found that the foreign entrepreneur in this case had a fixed establishment in Sint Maarten and therefore should be considered a resident for tax purposes.
- The court also found that the buyer and the foreign entrepreneur did not jointly request that the tax be levied on the buyer.
- The court concluded that the tax should be levied on the buyer in this case.
- The court’s decision was based on a correct interpretation of the law.
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
