H&I 2019/299
IO. Member of the Supervisory Board of a foundation. No economic activities. Court of Justice
CJ 13-06-2019, C-420/18 (Uitspraak), m.nt. Charlene Herbain (IO)
- Instantie
Court of Justice of the European Union
- Datum
13 juni 2019
- Zaaknummer
C-420/18
- Noot
Charlene Herbain
- Roepnaam
IO
- JCDI
JCDI:ADS85707:1
- Vakgebied(en)
Omzetbelasting / Belastingplichtige en -schuldige
Europees belastingrecht / Belastingen EU
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 13‑06‑2019
Essentie
Judgment of the Court of Justice in the case IO. In this case the Court rules that a member of the Supervisory Board of a foundation, who is in a subordinate position in regard to that Board for his employment and remuneration conditions, but who is otherwise not in a subordinate position in regard to the Supervisory Board or the foundation, is not a VAT taxable person.
Samenvatting
On 13 June 2019, the Court of Justice of the European Union (CJ) ruled that a member of the supervisory board of a Dutch foundation was not a taxable person for ... Verder lezen? Log in om dit document te bekijken.