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Tax Council Alters VAT Assessment Practice for Board Fees Following EU Court Rulings

  • Skatterådet changes practice for VAT assessment of board fees
  • Decision based on EU Court rulings in cases C-420/18 and C-288/22
  • Assessment of whether board activity is independent economic activity
  • Evaluation if board member acts in own name, on own account, and bears economic risk
  • Skatterådet’s decision involved a lawyer who was a board member and invoiced with VAT
  • Skatterådet confirmed the board activity was not independent economic activity
  • Future assessments require a VAT legal evaluation based on EU Court criteria

Source: info.skat.dk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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