CELEX: 62018CA0420
Language: en
Date: 2019-06-13 00:00:00
Title: Case C-420/18: Judgment of the Court (Second Chamber) of 13 June 2019 (request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch — Netherlands) — IO v Inspecteur van de rijksbelastingdienst (Request for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 9 and 10 — Taxable person — Economic activity carried out ‘independently’ — Definition — Activity as a member of the Supervisory Board of a foundation)

5.8.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 263/19
            
         
      Judgment of the Court (Second Chamber) of 13 June 2019 (request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch — Netherlands) — IO v Inspecteur van de rijksbelastingdienst
      (Case C-420/18) (1)
      
      (Request for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Articles 9 and 10 - Taxable person - Economic activity carried out ‘independently’ - Definition - Activity as a member of the Supervisory Board of a foundation)
      (2019/C 263/23)
      Language of the case: Dutch
      
         Referring court
      
      Gerechtshof ’s-Hertogenbosch
      
         Parties to the main proceedings
      
      
         Applicant: IO
      
         Defendant: Inspecteur van de rijksbelastingdienst
      
         Operative part of the judgment
      
      Articles 9 and 10 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a member of the Supervisory Board of a foundation, such as the applicant in the main proceedings, who, although he is not bound to the governing body of that foundation by any employer-employee relationship or to the Supervisory Board of that foundation by such a relationship in respect of the performance of his role as a member of that board, does not act in his name, on his own behalf or under his own responsibility, but on behalf of and under the responsibility of that Supervisory Board and does not bear the economic risk arising from his activities, since he receives a fixed remuneration which is not dependent on his participation in meetings or hours actually worked, does not carry out an economic activity independently.
      
         (1)  OJ C 319, 10.9.2018.