On June 13, 2019, the Court of Justice of the European Union (‘CJEU’) rendered its judgment in the IO case (no. C-420/18). This case concerns the VAT position of supervisory board members.
The CJEU ruled that a member of a supervisory board of a Dutch stichting (foundation) does not perform economic activities independently and therefore does not qualify as a VAT taxable person. To date, the Dutch tax authorities have designated supervisory board members with one or more supervisory positions as VAT taxable persons. This judgment therefore deviates from current Dutch practice.
Source KPMG
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