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
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