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
Latest Posts in "European Union"
- AG Kokott’s Opinion: VAT Exemption, Vouchers, and Margin Scheme for In-Game Gold Trading
- EU Reaches Agreement on 2028 Customs Reform
- VAT and Transfer Pricing: ECJ’s Arcomet Decision Clarifies Intra-Group Service Remuneration and VAT.
- VAT on Transfer Pricing Adjustments: Importance of Detailed Documentation in Court Rulings
- E-Invoicing in the EU: Tax Authorities’ Data Use and Its Impact on Businesses
