Comments on ECJ C-288/22: VAT Treatment of Activities Carried Out by Board Member (AG Opinion)

• 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)

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