Luxembourg Tribunal d’Arrondissement asked the Court of Justice of the European Union to confirm the VAT treatment applicable to the remuneration received by a natural persons acting as board member of a Public Limited Company.
A circular dated 2016 and released by the Luxembourg VAT Authorities formalized the application of VAT on such remuneration.
Source EY
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- AG Kokott’s Opinion: VAT Exemption, Vouchers, and Margin Scheme for In-Game Gold Trading
- EU Reaches Agreement on 2028 Customs Reform
- VAT and Transfer Pricing: ECJ’s Arcomet Decision Clarifies Intra-Group Service Remuneration and VAT.
- VAT on Transfer Pricing Adjustments: Importance of Detailed Documentation in Court Rulings
- E-Invoicing in the EU: Tax Authorities’ Data Use and Its Impact on Businesses
