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Netherlands: VAT status of supervisory directors and officers (CJEU judgment)

Netherlands: VAT status of supervisory directors

The Court of Justice of the European Union (CJEU) on 13 June 2019 issued a judgment concerning the value added tax (VAT) status of a supervisory director.


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The CJEU decided that a member of a supervisory board of a Dutch foundation (stichting) does not perform economic activities independently and therefore does not qualify as a VAT-able person.

The Dutch tax administration up to now has classified supervisory directors with one or more supervisory directorships as VAT-able persons.  Therefore, the CJEU judgment does not align with the current Dutch practice.

Read a June 2019 report (Dutch) and (English) prepared by the KPMG member firm in the Netherlands

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