I'm not following you here. Are you saying that unless you are registered with the Chamber of Commerce, you're not actually doing work?
It means you're not considered a business for legal purposes. Duh?
Or is it that only certain types of jobs are classified as work? You are, of course, aware that there are many prostitutes who are registered with the CoC. What's the difference between what those prostitutes are doing and what unregistered prostitutes are doing?
Those are utilizing one of the options that does allow for that. One isn't forced to do that, however. One can perform legal prostitution either under
1) a formal wage labour scenario in which you're working for a business (such as say an escort service); this business does not have a special agreement with the tax service; for tax/legal purposes you are considered a regular employee of a business and no mention is made of the nature of the work.
2) Self-employed; you DO need to register with the chamber of commerce, but as I explained previously this does not necessarily mean the prostitute then becomes subject to your interpretation of the rules as such. Incidentally, the CoC distinguishes between self-employed individuals and freelancers; in order for someone to register with the CoC as self-employed (and thus be considered a business entity for legal and tax purposes); the self-employed individual/small business must have a minimum of three clients (as in, it could have a hundred different random clients over a certain period, or it could qualify with just 3 regular long-term clients), but if the ratio between these clients is lopsides, one might not qualify; if for instance 90% of the orders come from a single client. So a prostitute with only 2 regular clients can't register with the CoC.
3) 'Opting-in'; a prostitute still works within the structure of a business (such as the previously mentioned escort-service), but is NOT considered to be in wage labour: this is a hybrid of the two options. You're independent and not formally employed, but the business within which you work signs a separate agreement with the tax service that requires them to hold a percentage of your income and sign it over to them. In this way, the government still gets the taxes it is owed *without* forcing prostitutes to register themselves as such and give up their privacy. It is this option that is most relevant to the discussion.
Given that the tax men in your country are going around nailing the unregistered ones for back taxes and the like,
They don't nail unregistered prostitutes for back taxes, where are you getting this? Like I explained above, prostitutes have a number of options to choose from when it comes to legal prostitution including two which do NOT require them to register themselves as prostitutes. Now, if a prostitute happens to not avail themselves of these legal options but still makes money, then it simply becomes a matter of the government wanting the income tax it is owed; but this doesn't imply that they think you're therefore conducting a legitimate business as such. They do the same with mob bosses and other criminals; if a criminal makes ten million euros in a year using fraud and then gets arrested (on whatever charge), then the government has to decide what to do with the money. If they can't reasonably determine that the money was stolen from people and businesses and who from and how much (such as say, it was defrauded from other criminals), then when they seize that money some of it might get taken in as regular income tax.
they seem to think there's some kind of business going on there. Also, was the lack of forcing prostitutes to register based on the fact that they're not doing business or because they didn't want to force women to publically declare themselves as prostitutes?
The latter, obviously, keeping in mind that being registered with the government as a prostitute even if only the government can see that IS considered a public declaration of such.
You have two computer programmers who are hired as freelancers with a Dutch company. One of them properly registers and gets that id number and files all the correct paperwork and everything and the other doesn't bother.
Like I said, this is not strictly possible since the CoC differentiates between freelancers and self-employed individuals. Furthermore, your situation isn't relevant since it doesn't take into consideration the opting-in option available to prostitutes which means they don't HAVE to register and aren't considered to be tax-evading for it.
If the unregistered person yells out to a customers "Hey, no niggers allowed! Get out of here!", is that OK because he's not there on business?
They would both, in fact, be allowed to do that since as freelance (or self-employed) programmers they're likely working from home. If he's not at home but rather working at the company they're freelancing for, then yes; they could legally say that... of course, that company would probably then terminate their contract.
If he exposes himself to one of the female employees, is that not considered sexual harassment because he's not a co-worker?
That would then fall under general sexual harassment laws rather than the harassment rules of that company. I don't see why you think this is a relevant analogy; do you imagine Dutch law only considers sexual harassment to be a thing when it's done within the context of a job environment?
A unionized construction worker is on a job. To save some money on extra work, the manager hires a couple of illegal immigrants under the table. The two of them are hammering alongside each other, but is one of them engaging in business and the other not? If the illegal one drops a brick and it hits a passerby on the sidewalk, does that guy not have a case against the construction company for damages because it wasn't an employee who harmed them, but just some private individual?
This also doesn't take into account the opting-in scheme; which allows prostitutes to be independent while to some extent being affiliated with a business. It's more equivalent to the business being the landlord than anything else; if a resident of an apartment complex attacks you within its halls, who do you report to the police; the person who attacked you or the person who owns the apartment complex where it happened? The business with which the prostitute has entered into an opting-in agreement will likely have set some terms in the same way that the landlord might set terms for residence; but those terms aren't going to be as strict as those found in a regular employment contract. If the prostitute violates these terms, then of course the business can throw them out; but they're not legally responsible for the prostitute's misconduct anymore than the landlord is responsible for their renter's violent behavior.
A prostitute is working in the red light district. She properly registers as a self-employed businesswoman, files all the correct paperwork, had an accountant do her taxes and everything like that. In the room next to her, an unregistered prostitute is there. She charges the same rates, sees the same number of clients, does the same things during the sessions, etc. What is the difference between the two of them? Are neither of them actually engaging in business, are both of them engaging in the exact same business, or is one doing business and the other not simply as a result of the paperwork that was filed? Please explain your answer.
See my explanation of the different options available for prostitutes. The unregistered prostitute would either be a criminal in her violation of the tax law, be operating under the opting-in scheme and thus not legally considered employed while still through a roundabout way paying her taxes, or instead be in regular wage employ under a business.