- CJEU case (C-288/22) discussed VAT treatment of activities by board members
- Board members’ activities must be considered economic activities subject to VAT
- Activity must be carried out independently to be subject to VAT
- Spanish tax administration confirmed stance based on CJEU decision
- Professional services by board members subject to VAT if not bound to company’s structure and receive remuneration tied to economic results
Source: internationaltaxreview.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.
