VATupdate

Comments on ECJ C-288/22 (Question) – Director’s remuneration subject to VAT?

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

See also ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Questions – Is a Member of the Board of Directors of a Public Limited Company a Taxable Person?


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