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
Latest Posts in "European Union"
- CJEU AG: Separate Legal Entities Must Act Independently to Be Separate VAT Taxable Persons
- CJEU Rules on VAT Deduction Denial and Taxation of VAT Refund Services in Hungary
- EU Advances Customs Reform with Central Authority and Unified Data Hub System
- Essential Steps for Multi-Country EU VAT Registration: Triggers, Documentation, and Compliance Tips
- ECJ VAT C-544/24 (Nekilnojamojo turto valdymas) – AG Opinion – National law’s fixed late payment interest aligns with EU law
