CELEX: 62018CN0420
Language: en
Date: 2018-06-26 00:00:00
Title: Case C-420/18: Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch (Netherlands) lodged on 26 June 2018 — IO, other party: Inspecteur van de rijksbelastingdienst

10.9.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 319/13
            
         
      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)
      (2018/C 319/16)
      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.