On May 6, 2021, the State Secretary of Finance published a decision regarding the VAT position of members of Supervisory Boards, Supervisory Boards, as well as objection advisory committees and review, dispute and similar committees following a ruling by June 13, 2019 of the European Court of Justice. In the decision, the State Secretary of Finance takes the position that the individual members of such Supervisory Boards, Supervisory Boards or committees do not qualify as VAT entrepreneurs if and insofar as the relevant Boards or committees are only jointly authorized to make decisions. to take / supervise and therefore the individual members do not independently bear such powers or responsibilities.
Source
- Staatscourant (in Dutch)
- Meijburg
- Taxence
- Taxlive.nl
- BTW jurisprudentie
- Deloitte
- PwC
- loyensloeff.com
- BDO
See also ECJ Case C‑420/18 (IO vs NL) – Judgment – Member of Supervisory Board is not a VAT taxable person
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