As part of a dispute between a member of the company’s management board [hereinafter: TP’s lawyer] and the Luxembourg tax authorities, the CJEU received an application for a preliminary ruling. It concerned the recognition of TP’s lawyer’s activity as an independent economic activity within the meaning of VAT regulations.
- What was the case?
- Opinion of the Advocate General
- What is important?
Source: MDDP.PL
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
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