The next step is to be taken by the Den Bosch Court of Appeal that has to give a judgment in this case, considering the judgment of the CJEU. We therefore must wait and see whether this judgment will change the VAT position of Supervisory Board Members in general. For example, it is not clear if it matters for the determination of VAT entrepreneurship whether someone has several Supervisory Memberships. We expect that the State Secretary will change the current policy as a result of this judgment.
Source: Deloitte
Latest Posts in "European Union"
- CJEU AG: Separate Legal Entities Must Act Independently to Be Separate VAT Taxable Persons
- CJEU Rules on VAT Deduction Denial and Taxation of VAT Refund Services in Hungary
- EU Advances Customs Reform with Central Authority and Unified Data Hub System
- Essential Steps for Multi-Country EU VAT Registration: Triggers, Documentation, and Compliance Tips
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late payment interest aligns with EU law
