Summary;Judgment — ECLI:EU:C:2019:490
Date: 2019-06-13
Language of the case: Dutch
Court formation: Second Chamber
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch (Netherlands) lodged on 26 June 2018 — IO, other party: Inspecteur van de rijksbelastingdienst (Case C-420/18) Language of the case: Dutch Referring court Gerechtshof ’s-Hertogenbosch Parties to the main proceedings Appellant: IO Other party: Inspecteur van de rijksbelastingdienst Question referred Does 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, carry out his economic activities independently within the meaning of Article 9 and Article 10 of Council Directive 2006/112/EC 1 of 26 November 2006 on the common system of value added tax? ____________ 1 OJ 2006 L 347, p. 1.