29. Dezember 2023 ECJ: VAT liability for member of the board of directors of a ... In a request from Luxembourg for a preliminary ruling, the European Court of Justice (ECJ) was asked whether the member of the board of directors (MBD) of a Luxembourg public limited company pursues an economic activity which is carried out independently and thus subject to Value Added Tax. In previous cases this question was addressed only for a member of a supervisory board and a managing director and answered by the Court in the negative. In the current case the ECJ has reservations as to the independence of the service provided by the MBD. Kategorien: European Court of JusticeSchlagwörter: boards, supervisory board remuneration
28. September 2011 VAT reverse charge also for boards and cards The finance ministry has amended its VAT Implementation Decree in the light of the new reverse charge on wholesale sales of mobile phones and integrated circuits. Kategorien: Official PronouncementsSchlagwörter: mobile phones, reverse charge, integrate ...
