Since 2013, members of the Supervisory Board and Supervisory Board have under normal circumstances qualified as VAT entrepreneurs for their activities and are therefore subject to VAT. In 2019, the Court of Justice ruled in the IO case that the Commissioner who was central to that case is not a VAT entrepreneur. The Secretary of State subsequently announced that a ruling from the Supreme Court was expected and that supervisory directors and supervisors should contact their tax inspector regarding their situation. In short, there has been a lot of uncertainty recently about the VAT position of Supervisory Board members and Supervisory Board members.
Source: BDO NL
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