Specific Challenges for ZZP'ers in Westland
In the greenhouse horticulture municipality of Westland, good and bad chances of business growth or bankruptcy are discounted for independent growers. Article 6:97 of the Dutch Civil Code includes lost profits, including hypothetical turnovers from greenhouse operations. Judges in The Hague estimate via annual accounts, greenhouse analyses, and Westland market figures from the auction.
HR judgment of 15 February 2019 (ECLI:NL:HR:2019:219) requires balancing entrepreneurial risks, such as fluctuations in tomato or flower harvests. A 50% growth opportunity halves the claim for a Westland grower.
Calculation Practice in Westland
Discounted cash flow models apply probabilities to greenhouse profits and export volumes. Tax advice calculates net losses after deduction of subsidies and energy levies. Victims prove with business plans for expansion of foil greenhouses; the opposing party with data from Hortus Westland and CBS sector data.
This prevents excessive claims and recognizes the uncertainties of Westland entrepreneurs, such as seasonal prices and climate risks.