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=====Aanvang economische activiteit=====
  - [[Aanvang economische activiteit#Aantekeningen|Aantekeningen]]
  - [[Aanvang economische activiteit#Regelgeving|Regelgeving]]
  - [[Aanvang economische activiteit#Jurisprudentie|Jurisprudentie]]
  - [[Aanvang economische activiteit#Literatuur|Literatuur]]

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====1.	Aantekeningen====

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====2.	Regelgeving====

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====3.	Jurisprudentie====
  * [[https://eur-lex.europa.eu/legal-content/NL/TXT/HTML/?uri=CELEX:61998CJ0110|Gabalfrisa]] \\ HvJ 21 maart 2000, Gevoegde zaken C-110/98 tot C-147/98, Gabalfrisa SL e.a. tegen Agencia Estatal de Administración Tributaria (AEAT), ECLI:EU:C:2000:145, V-N 2000/22.12
  * Rompelman
  * INZO
  * C‑734/19, ITH Comercial Timişoara
  * [[https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:62020CO0248&qid=1630909898219&from=EN|CJEU 18 May 2021, Case C-248/20, Skatteverket v Skellefteå Industrihus AB, ECLI:EU:C:2021:394]]
  * C‑672/16, Imofloresmira – Investimentos Imobiliários
  * Schloßstraße
  * Fini H

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====4.	Literatuur====

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