Should services rendered by an independent director be subject to VAT?
On 13 July 2023, the Advocate General Kokott, issued her opinion in the case C-288/22 TP (TP Case).
In the TP Case, considering the facts at stake, AG Kokott sustains that TP should not be considered as performing his activity independently and, as such, he should not qualify as a “taxable person” for VAT purposes. Therefore, the services rendered by TP as an independent director should fall out of the scope of VAT.
Source: taxand.com
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