The Zeeland-West-Brabant District Court rules that the ship is operated in international traffic, and that the income of X has the right to tax the Netherlands.
X lives outside the Netherlands. In 2015 he works for a Dutch employer on board an installation vessel that is involved in the construction of wind farms on the Dutch continental shelf. X argues that the Netherlands is not authorized to tax his income, now that the ship is operated in international traffic. The inspector states that on the basis of the treaty, the taxing authority over the income has been granted to the Netherlands.
The Zeeland-West-Brabant District Court rules that the ship is operated in international traffic and is subject to a levy on X’s income. X has provided insufficient evidence with regard to the stated (main) task of transporting materials and personnel in relation to of the construction of the wind farm, to work is groundless.
Articles of law: