TP v Administration de l’enregistrement des domaines et de la TVA

In TP v Administration de l’enregistrement des domaines et de la TVA (Case C‑288/22) (21 December 2023) the CJEU held that an independent director of a Luxembourg public limited company carries out an economic activity for VAT purposes if they supply services for consideration on an ongoing basis but does not do so independently if they do not act on their own behalf or under their own responsibility and bear no economic risk.

TP was a member of the board of directors of several Luxembourg public limited companies. He received fees for his services based on a percentage of company profits.

Article 9 of the European VAT Directive (Directive 2006/112/EC) provides in essence that a person is only a taxable person for VAT purposes where they independently carry out an economic activity.

The Luxembourg tax authority argued that TP’s board activities were independent economic activities subject to VAT within...

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TP was a member of the board of directors of several Luxembourg public limited companies. He received fees for his services based on a percentage of company profits.

Article 9 of the European VAT Directive (Directive 2006/112/EC) provides in essence that a person is only a taxable person for VAT purposes where they independently carry out an economic activity.

The Luxembourg tax authority argued that TP’s board activities were independent economic activities subject to VAT within...

If you are not a subscriber, subscribe now to read this content.

If you are already a member, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.