ECJ Judgment on Luxembourgish VAT Rules for Director Services (C-288/22)

• The ECJ addressed a case on Luxembourgish VAT rules for director services (C-288/22)
• The taxpayer provided board of director services to multiple companies and earned fees based on their profits
• The Luxembourgish Tax Authority imposed a VAT assessment on these fees
• The ECJ made determinations under EU Directive 2006/112/EC
• A member of the board of directors engages in economic activity when providing services for consideration
• Independence of a board of directors member depends on certain criteria being met

Source: globalvatcompliance.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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