The Netherlands also has the right to tax when a pilot does not plan international flights (1)
The Amsterdam Court of Appeal ruled that ground work also included work in ‘international traffic’. It follows from the Treaty between the Netherlands and the United Kingdom that it concerns remuneration in respect of employment as a member of a ship of aircraft that is operated in international traffic.
Interested party, X, lives in the Netherlands and is working as a pilot for C Ltd. location is located in the United Kingdom. In dispute is the right to levy income for the days that X did not operate international flights. Compare this in relation to UK, on-site standby and UK training. X is of the opinion that there is no ‘international traffic’ on these days and that the UK has the right to levy taxes on the income from those days. The Noord-Holland District Court ruled that the Netherlands also has the right to levy taxes on the income on the days that X did not operate international flights. X does not make it plausible that an interpretation of the term ‘international traffic’ deviating from the NL – UK Convention must be applied. According to the court that the NL – UK Treaty does not oblige the UK to start tasks within a few days. The Netherlands therefore has the right to levy taxes on all income generated by an aircraft that is operated in international traffic. Furthermore, the court also finds that the compensations that X receives are part of his tax. They do not qualify as specific exemptions within the meaning of Art. 31a Nat LB 1964.
The Amsterdam Court of Appeal ruled that ground work also included work in ‘international traffic’. It follows from the Treaty between the Netherlands and the United Kingdom that it concerns remuneration in respect of employment as a member of a ship of aircraft that is operated in international traffic. Rewards which are somewhat more distant from the direct performance of the employment as a cover of a ship of aircraft are also to be counted in the future. The court’s notice of appeal.
Articles of law: