The Court of Justice of the EU ruled that a member of the board of a public limited company is not, in principle, a VAT taxpayer. The judgment was based on the assessment of whether the board member carries out an economic activity and whether their activity is independent. The court considered factors such as the nature of the remuneration, permanence of the activity, and the level of independence in carrying out the duties. The ruling emphasized that the board member must perform their activities in their own name, on their own behalf, and under their own responsibility to be considered independent.
Source Pawel Mikula
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
