ECJ Case C-420/18 – Comments – Supervisory Board Member of a foundation no VAT entrepreneur

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