The position of the Deputy Ministry of Finance, as announced in the decree, is that individual members of supervisory bodies do not qualify as VAT-able persons, if and insofar as the relevant boards or committees are only jointly authorized to make decisions or monitor activities, and the individual members therefore do not independently have such authority or responsibilities.
Source: KPMG
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline
