Comments on ECJ C-288/22: Member of the Executive Board according to AG CJEU not independently economically active

Advocate General Kokott concludes that TP, as a natural person and member of the board of directors, cannot be regarded as an independent economic activity for VAT purposes.

Source Taxlive

See also

• C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – AG Opinion – Member of the Board of Directors of a Public Limited Company is not a Taxable Person
• Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9)

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