The Court of Justice EU rules that the activities of lawyer TP, as a member of the board of directors, are not carried out independently if he does not act on his own account and under his own responsibility and does not bear the business risk associated with his activity.
Source Taxlive
See also
- ECJ Case C-288/22 (Administration de l’Enregistrement, des Domaines and de la TVA) – Judgment – Member Board of Directors is taxable person upon consideration & permanent activity
- Roadtrip through ECJ Cases – Taxable person (Art. 9)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
