- 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.
