Whether a company director’s remuneration is within the scope of VAT
In TP v Administration de l’Enregistrement des Domaines et de la TVA(Case C-288/22) (13 July 2023) Advocate General (AG) Kokott provided the opinion that whether a company director bears economic risk is a decisive factor in determining whether the director is a taxable person in relation to that appointment.
The case concerns an individual (TP) who in addition to being in business as a lawyer is a member of the board of directors of several public limited companies incorporated under Luxembourg law. Luxembourg is one of the EU member states that regards the remuneration of a company director as potentially being within the scope of VAT.
Article 9 of the EU VAT Directive explains that a taxable person is a person who independently carries out any economic activity. Article 10 explains that the condition in...
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Whether a company director’s remuneration is within the scope of VAT
In TP v Administration de l’Enregistrement des Domaines et de la TVA(Case C-288/22) (13 July 2023) Advocate General (AG) Kokott provided the opinion that whether a company director bears economic risk is a decisive factor in determining whether the director is a taxable person in relation to that appointment.
The case concerns an individual (TP) who in addition to being in business as a lawyer is a member of the board of directors of several public limited companies incorporated under Luxembourg law. Luxembourg is one of the EU member states that regards the remuneration of a company director as potentially being within the scope of VAT.
Article 9 of the EU VAT Directive explains that a taxable person is a person who independently carries out any economic activity. Article 10 explains that the condition in...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
