Judgment of the Court (Second Chamber) of 18 October 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.

Reports of Cases

2007 I-08863