On 13 July 2023, the Court of Justice of the EU (”CJEC”) case C-288/22, specifically Adavocate General Kokott, ruled that a natural person acting as a director of a company should not be considered as carrying out an independent economic activity for VAT purposes. As a result of this determination, it follows that the remuneration received by a director is not subject to VAT within the EU.
Source: mondaq
Latest Posts in "European Union"
- Briefing document & Podcast: ECJ C-580/16 (Hans Bühler) – Late submission of recapitulative statements should not disqualify a business from exemptions
- ECJ/General Court VAT Cases – Pending cases
- New ECJ VAT Case T-680/25 (Mercedes Benz) – No details known yet
- Agenda of the ECJ/General Court VAT cases – 3 Judgments, 3 AG Opinions till November 13, 2025
- Trickiest countries in which to achieve compliance
