It is worth emphasizing first that, even though the CJEU often follows the AG’s opinion, there are exceptions and the CJEU could issue a divergent decision.
If the CJEU’s decision follows the AG’s opinion, however, this could have substantial consequences as it would contradict the position of the AEDT. Also, it could imply that directors may deregister for VAT, stop charging VAT on their fees, and cease to file VAT returns.
Source: taxathand.com
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
