- The Advocate General of the CJEU has issued an opinion on the VAT treatment of activities carried out by a member of a board of directors.
- The case concerns an individual who is a lawyer and member of the board of directors of several public limited companies.
- The individual argues that their remuneration should not be subject to VAT as they do not carry out the activity independently, but as part of a collective body.
- The Advocate General concludes that the individual’s activities do not fulfill the conditions for them to be considered an independent taxable person.
- However, the Tribunal d’arrondissement has been left to determine the existence of an economic activity carried out independently based on the individual’s specific case.
Source: KPMG
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)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation
- EU Introduces Flat EUR 3 Customs Duty Per Item for Low-Value Imports from July 2026
