mizuumi1/LegalViz huggingface dataset:
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Polish

Za swoją działalność jako członek rady nadzorczej danej fundacji IO otrzymuje wynagrodzenie brutto w wysokości 14912 EUR rocznie, które podlega opodatkowaniu z tytułu wynagrodzenia. Wynagrodzenie to zostało ustalone przez radę nadzorczą na podstawie zasad ustalonych w Wet Normering Bezoldiging topfunctionarissen publieke en semipublieke sector (ustawie regulującej uposażenia najwyższych rangą urzędników sektora publicznego i z publicznym udziałem) i nie zależy ani od uczestnictwa zainteresowanego w posiedzeniach, ani od rzeczywiście przepracowanych przez niego godzin.
Ponadto IO jest również zatrudniony jako urzędnik gminy. Niemniej jednak jego funkcja członka rady nadzorczej nie dotyczy w żaden sposób zatrudniającej go gminy, w związku z czym nie powstaje kwestia istnienia ewentualnego konfliktu interesów.
Do dnia 1 stycznia 2013 r. IO został uznany za niebędącego podatnikiem VAT z tytułu jego działalności w charakterze członka rady nadzorczej wspomnianej fundacji na podstawie decyzji zatwierdzającej z dnia 5 października 2006 r., wydanej przez Staatssecretaris van Financiën (sekretarza stanu ds. finansów, Niderlandy). Decyzja ta została jednak uchylona.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Statut fundacji"[shape=trapezium];
  "rada nadzorcza"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "urzędnik gminy"[shape=doubleoctagon];
  "Decyzji zatwierdzającej z Staatssecretaris van Financiën (Sekretarza stanu ds. finansów, Niderlandy) 05/10/2006"[shape=trapezium];
    
  "Statut fundacji"->"rada nadzorcza";
  "rada nadzorcza"->"IO"[label="wynagrodzenie brutto w wysokości 14912 EUR rocznie"];
  "IO"->"członek rady nadzorczej danej fundacji."[dir=none];
  "urzędnik gminy"->"IO"[label="Employment"];
  "Decyzji zatwierdzającej z Staatssecretaris van Financiën (Sekretarza stanu ds. finansów, Niderlandy) 05/10/2006"->"IO"[label="Do dnia 1 stycznia 2013 r. IO został uznany za niebędącego podatnikiem VAT 01/01/2013"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Portuguese

Pela sua atividade de membro do Conselho Fiscal da fundação em causa, IO recebe uma remuneração bruta de 14912 euros por ano, que está sujeita a retenção na fonte. Esta remuneração foi estabelecida por esse Conselho Fiscal com base nas regras fixadas pela Wet Normering Bezoldiging topfunctionarissen Publieke en semipublieke sector (Lei relativa à fixação de remuneração para altos funcionários do setor público e semipúblico) e não depende da participação do interessado em reuniões nem das horas de trabalho que efetivamente prestou.
Por outro lado, IO também é empregado como funcionário municipal. Todavia, a sua função de membro do referido Conselho Fiscal não diz respeito ao município onde trabalha, pelo que não se coloca a questão da existência de eventuais conflitos de interesses.
Até 1 de janeiro de 2013, considerou‑se que IO não estava sujeito a IVA pela sua atividade de membro do Conselho Fiscal da referida fundação, com base numa decisão de aprovação do Staatssecretaris van Financiën (secretário de Estado das Finanças, Países Baixos), de 5 de outubro de 2006. Todavia, esta decisão foi revogada.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Os estatutos da fundação"[shape=trapezium];
  "Conselho Fiscal"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "funcionário municipal"[shape=doubleoctagon];
  "Staatssecretaris van Financiën (secretário de Estado das Finanças, Países Baixos), de 5 de outubro de 2006. Staatssecretaris van Financiën (secretário de Estado das Finanças, Países Baixos) 05/10/2006"[shape=trapezium];
    
  "Os estatutos da fundação"->"Conselho Fiscal";
  "Conselho Fiscal"->"IO"[label="uma remuneração bruta de 14912 euros por ano"];
  "IO"->"membro do Conselho Fiscal da fundação."[dir=none];
  "funcionário municipal"->"IO"[label="Employment"];
  "Staatssecretaris van Financiën (secretário de Estado das Finanças, Países Baixos), de 5 de outubro de 2006. Staatssecretaris van Financiën (secretário de Estado das Finanças, Países Baixos) 05/10/2006"->"IO"[label="Até 1 de janeiro de 2013, considerou‑se que IO não estava sujeito a IVA 01/01/2013"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Romanian

Pentru activitatea sa de membru al consiliului de supraveghere al fundației în cauză, IO primește o remunerație brută de 14912 euro pe an, care este supusă unui impozit pe venituri din salarii. Această remunerație a fost stabilită de acest consiliu de supraveghere în temeiul normelor prevăzute de Wet Normering Bezoldiging topfunctionarissen publieke en semipublieke sector (Legea privind standardizarea remunerațiilor înalților funcționari din sectoarele public și semipublic) și nu depinde nici de participarea persoanei interesate la reuniuni, nici de orele de lucru pe care le‑a realizat efectiv.
Pe de altă parte, IO este de asemenea angajat ca funcționar municipal. Cu toate acestea, funcția sa de membru al consiliului de supraveghere menționat nu are nicio incidență asupra municipalității pentru care lucrează, astfel încât nu se pune problema existenței unor eventuale conflicte de interese.
Până la 1 ianuarie 2013 s‑a considerat că IO nu este supus plății TVA‑ului în temeiul activității sale de membru al consiliului de supraveghere al fundației menționate, printr‑o decizie de aprobare a Staatssecretaris van Financiën (secretarul de stat pentru finanțe, Țările de Jos) din 5 octombrie 2006. Această decizie a fost însă retrasă.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Actul constitutiv al fundației"[shape=trapezium];
  "consiliului de supraveghere"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "funcționar municipal"[shape=doubleoctagon];
  "decizie de aprobare a Staatssecretaris van Financiën Staatssecretaris van Financiën (secretarul de stat pentru finanțe, Țările de Jos) 05/10/2006"[shape=trapezium];
    
  "Actul constitutiv al fundației"->"consiliului de supraveghere";
  "consiliului de supraveghere"->"IO"[label="O remunerație brută de 14912 euro pe an"];
  "IO"->"membru al consiliului de supraveghere al fundației."[dir=none];
  "funcționar municipal"->"IO"[label="Employment"];
  "decizie de aprobare a Staatssecretaris van Financiën Staatssecretaris van Financiën (secretarul de stat pentru finanțe, Țările de Jos) 05/10/2006"->"IO"[label="Până la 1 ianuarie 2013 s‑a considerat că IO nu este supus plății TVA‑ului 01/01/2013"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Slovak

Za svoju činnosť člena dozornej rady dotknutej nadácie IO dostáva hrubú odmenu 14912 eur ročne, ktorá podlieha dani zo mzdy. Túto odmenu stanovila dozorná rada na základe pravidiel, ktoré stanovil Wet normering bezoldiging topfunctionarissen publieke en semipublieke sector (zákon o úprave príjmov vedúcich pracovníkov vo verejnom a poloverejnom sektore), a nezávisí ani od účasti dotknutej osoby na zasadnutiach, ani od počtu skutočne odpracovaných hodín.
IO je okrem toho zamestnaný ako komunálny úradník. Jeho funkcia člena uvedenej dozornej rady sa však nijako netýka obce, ktorá ho zamestnáva, takže nevzniká otázka existencie eventuálneho konfliktu záujmov.
Až do 1. januára 2013 sa IO nepovažoval za zdaniteľnú osobu na účely DPH z dôvodu svojej činnosti člena dozornej rady uvedenej nadácie, na základe aprobačného rozhodnutia Staatssecretaris van Financiën (štátny tajomník pre financie, Holandsko) z 5. októbra 2006. Toto rozhodnutie však bolo zrušené.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Stanovy nadácie"[shape=trapezium];
  "dozornej rady"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "komunálny úradník"[shape=doubleoctagon];
  "Staatssecretaris van Financiën (štátny tajomník pre financie, Holandsko) z 5. októbra 2006. Staatssecretaris van Financiën (štátny tajomník pre financie, Holandsko) 05/10/2006"[shape=trapezium];
    
  "Stanovy nadácie"->"dozornej rady";
  "dozornej rady"->"IO"[label="hrubú odmenu 14912 eur ročne"];
  "IO"->"člena dozornej rady dotknutej nadácie."[dir=none];
  "komunálny úradník"->"IO"[label="Employment"];
  "Staatssecretaris van Financiën (štátny tajomník pre financie, Holandsko) z 5. októbra 2006. Staatssecretaris van Financiën (štátny tajomník pre financie, Holandsko) 05/10/2006"->"IO"[label="Až do 1. januára 2013 sa IO nepovažoval za zdaniteľnú osobu na účely DPH 01/01/2013"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Slovenian

IO za svoje delo kot član nadzornega sveta zadevne fundacije prejema bruto plačilo v višini 14.912 EUR letno, za katero se plača dohodnina. To plačilo je določil nadzorni svet na podlagi pravil Wet Normering Bezoldiging topfunctionarissen publieke en semipublieke sector (zakon o standardizaciji plač visokih uradnikov v javnem in poljavnem sektorju) in ni odvisno od udeležbe zadevne osebe na sejah ali dejansko opravljenih ur dela.
Poleg tega je IO zaposlen tudi kot občinski uradnik. Vendar njegova funkcija člana navedenega nadzornega sveta v ničemer ne zadeva občine, kjer je zaposlen, zato se vprašanje obstoja morebitnih navzkrižij interesov ne pojavlja.
Na podlagi potrditvenega sklepa, ki ga je dne 5. oktobra 2006 izdal Staatssecretaris van Financiën (državni sekretar za finance, Nizozemska) IO do 1. januarja 2013 ni bil obravnavan kot zavezanec za plačilo DDV na podlagi svoje dejavnosti člana nadzornega sveta navedene fundacije. Vendar je bil ta sklep umaknjen.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Statut fundacije"[shape=trapezium];
  "nadzornega sveta"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "občinski uradnik"[shape=doubleoctagon];
  "Na podlagi potrditvenega sklepa Staatssecretaris van Financiën (državni sekretar za finance, Nizozemska) 05/10/2006"[shape=trapezium];
    
  "Statut fundacije"->"nadzornega sveta";
  "nadzornega sveta"->"IO"[label="bruto plačilo v višini 14.912 EUR letno"];
  "IO"->"član nadzornega sveta zadevne fundacije."[dir=none];
  "občinski uradnik"->"IO"[label="Employment"];
  "Na podlagi potrditvenega sklepa Staatssecretaris van Financiën (državni sekretar za finance, Nizozemska) 05/10/2006"->"IO"[label="IO do 1. januarja 2013 ni bil obravnavan kot zavezanec za plačilo DDV 01/01/2013"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Finnish

IO saa toiminnastaan kyseessä olevan säätiön hallintoneuvoston jäsenenä 14912 euron suuruisen vuosittaisen bruttopalkkion, josta tehdään palkkaa koskeva ennakonpidätys. Hallintoneuvosto on vahvistanut tämän palkkion julkisen sektorin ja osittain julkisen sektorin korkeiden virkamiesten palkkojen standardoinnista annetun lain (Wet Normering Bezoldiging topfunctionarissen publieke en semipublieke sector) säännösten nojalla, ja palkkio ei riipu kyseessä olevan henkilön osallistumisesta kokouksiin eikä tosiasiallisesti suoritettujen työtuntien lukumäärästä.
IO työskentelee myös kunnallisena virkamiehenä. Hänen toimensa kyseisen hallintoneuvoston jäsenenä ei kuitenkaan koske mitenkään kuntaa, jonka palveluksessa hän työskentelee, joten kyse ei ole mahdollisesta eturistiriidasta.
IO:hon sovellettiin 1.1.2013 asti Staatssecretaris van Financiënin (valtiovarainministeriön valtiosihteeri, Alankomaat) 5.10.2006 antamaa hyväksymispäätöstä, jonka mukaan IO:n ei katsottu olevan arvonlisäverovelvollinen kyseisen säätiön hallintoneuvoston jäsenyyden perusteella. Tämä päätös kuitenkin peruttiin.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Säätiön yhtiöjärjestys"[shape=trapezium];
  "hallintoneuvosto"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "kunnallisena virkamiehenä"[shape=doubleoctagon];
  "Staatssecretaris van Financiënin (valtiovarainministeriön valtiosihteeri, Alankomaat) 5.10.2006 antamaa hyväksymispäätöstä Staatssecretaris van Financiën (valtiovarainministeriön valtiosihteeri, Alankomaat) 05/10/2006"[shape=trapezium];
    
  "Säätiön yhtiöjärjestys"->"hallintoneuvosto";
  "hallintoneuvosto"->"IO"[label="14912 euron suuruisen vuosittaisen bruttopalkkion"];
  "IO"->"säätiön hallintoneuvoston jäsenenä."[dir=none];
  "kunnallisena virkamiehenä"->"IO"[label="Employment"];
  "Staatssecretaris van Financiënin (valtiovarainministeriön valtiosihteeri, Alankomaat) 5.10.2006 antamaa hyväksymispäätöstä Staatssecretaris van Financiën (valtiovarainministeriön valtiosihteeri, Alankomaat) 05/10/2006"->"IO"[label="IO:hon sovellettiin 1.1.2013 asti 01/01/2013"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Swedish

För sin verksamhet som ledamot i kontrollorganet i den berörda stiftelsen erhåller IO en bruttoersättning på 14912 euro per år, som är belagd med källskatt på lön. Kontrollorganet har fastställt denna ersättning enligt bestämmelserna i Wet Normering Bezoldiging topfunctionarissen publieke en semipublieke sector (lagen om fastställande av ersättning för högre tjänstemän inom den statliga eller halvstatliga sektorn). Ersättningen är inte beroende av ledamotens deltagande i sammanträden eller av det faktiska antalet arbetade timmar.
IO är i övrigt även anställd som kommunal tjänsteman. IO:s funktion som ledamot i nämnda kontrollorgan berör emellertid inte den kommun i vilken IO är anställd och därför uppstår inte någon fråga om eventuella intressekonflikter.
Fram till den 1 januari 2013 ansågs IO inte skyldig att betala någon mervärdesskatt med anledning av sin verksamhet som ledamot i kontrollorganet i nämnda stiftelse, enligt ett beslut från Staatssecretaris van Financiën (statssekreteraren i ekonomiska frågor, Nederländerna) av den 5 oktober 2006. Detta beslut har emellertid upphävts.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Stiftelsens bolagsordning"[shape=trapezium];
  "kontrollorganet"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "kommunal tjänsteman"[shape=doubleoctagon];
  "ett beslut från Staatssecretaris van Financiën (Staatssecretaris van Financiën (statssekreteraren i ekonomiska frågor, Nederländerna)) 05/10/2006"[shape=trapezium];
    
  "Stiftelsens bolagsordning"->"kontrollorganet";
  "kontrollorganet"->"IO"[label="en bruttoersättning på 14912 euro per år"];
  "IO"->"ledamot i kontrollorganet i den berörda stiftelsen."[dir=none];
  "kommunal tjänsteman"->"IO"[label="Employment"];
  "ett beslut från Staatssecretaris van Financiën (Staatssecretaris van Financiën (statssekreteraren i ekonomiska frågor, Nederländerna)) 05/10/2006"->"IO"[label="Fram till den 1 januari 2013 ansågs IO inte skyldig att betala någon mervärdesskatt 01/01/2013"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: English

On 8 July 2014, in connection with the performance of his role as a member of that Supervisory Board, IO submitted a VAT return declaring that he owed EUR 782 for the period from 1 April to 30 June 2014, which he paid. By a letter dated 9 July 2014, however, he lodged a complaint against that tax, which was rejected by a decision of the tax authority. The action brought by IO against that decision was dismissed as unfounded by a judgment of the Rechtbank Zeeland-West-Brabant (Zeeland-West-Brabant District Court, Netherlands).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
   "The Rechtbank Zeeland-West-Brabant (Zeeland-West-Brabant District Court, Netherlands)"[shape=doubleoctagon];
   "IO"[shape=doubleoctagon];
   "The tax authority"[shape=doubleoctagon];
    
   "The Rechtbank Zeeland-West-Brabant (Zeeland-West-Brabant District Court, Netherlands)"->"IO"[label="Dismissed by a judgment"];
   "IO"->"The Rechtbank Zeeland-West-Brabant (Zeeland-West-Brabant District Court, Netherlands)"[label="Brought an action"];
   "IO"->"A VAT return declaring 08/07/2014";
   "A VAT return declaring 08/07/2014"->"The tax authority";
   "A VAT return declaring 08/07/2014"->"EUR 782 from 01/04/2014 to 30/06/2014"[dir=none];
   "IO"->"The tax authority"[label="Lodged a complaint against that tax"];
   "The tax authority"->"IO"[label="Rejected by a decision"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Bulgarian

На 8 юли 2014 г. IO подава декларация по ДДС във връзка с дейността си като член на надзорния съвет, като декларира ДДС в размер от 782 EUR за периода от 1 април до 30 юни 2014 г. и го внася в бюджета. С писмо от 9 юли 2014 г. обаче той подава жалба по административен ред във връзка с внесения ДДС, но жалбата му е отхвърлена с решение на данъчната администрация. Подадената по съдебен ред жалба на IO против това решение е отхвърлена като неоснователна с решение на Rechtbank Zeeland-West-Brabant (Първоинстанционен съд Зееланд-Западен Брабант, Нидерландия).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (Първоинстанционен съд Зееланд-Западен Брабант, Нидерландия)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "данъчната администрация"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (Първоинстанционен съд Зееланд-Западен Брабант, Нидерландия)"->"IO"[label="отхвърлена с решение"];
  "IO"->"Rechtbank Zeeland-West-Brabant (Първоинстанционен съд Зееланд-Западен Брабант, Нидерландия)"[label="Подадената по съдебен ред жалба на IO против това решение"];
  "IO"->"подава декларация по ДДС 08/07/2014";
  "подава декларация по ДДС 08/07/2014"->"данъчната администрация";
  "подава декларация по ДДС 08/07/2014"->"782 EUR за периода от 1 април до 30 юни 2014 г. 30/06/2014"[dir=none];
  "IO"->"данъчната администрация"[label="Подадената по съдебен ред жалба на IO против това решение"];
  "данъчната администрация"->"IO"[label="отхвърлена с решение"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Spanish

El 8 de julio de 2014, IO presentó en relación con el ejercicio de su función como miembro del citado Consejo de Vigilancia una declaración del IVA por importe de 782 euros, correspondiente al período comprendido entre el 1 de abril y el 30 de junio de 2014, e ingresó el importe. Ahora bien, mediante escrito de 9 de julio de 2014 interpuso una reclamación contra dicho impuesto, que fue desestimada mediante resolución de la Administración tributaria. El recurso contencioso-administrativo presentado por IO contra esta última resolución fue desestimado por infundado mediante sentencia del rechtbank Zeeland-West-Brabant (Tribunal de Primera Instancia de Zelanda y Brabante Occidental, Países Bajos).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (Tribunal de Primera Instancia de Zelanda y Brabante Occidental, Países Bajos)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "la Administración tributaria"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (Tribunal de Primera Instancia de Zelanda y Brabante Occidental, Países Bajos)"->"IO"[label="Desestimado por infundado mediante sentencia del rechtbank Zeeland-West-Brabant"];
  "IO"->"Rechtbank Zeeland-West-Brabant (Tribunal de Primera Instancia de Zelanda y Brabante Occidental, Países Bajos)"[label="interpuso una reclamación"];
  "IO"->"una declaración del IVA 08/07/2014";
  "una declaración del IVA 08/07/2014"->"la Administración tributaria";
  "una declaración del IVA 08/07/2014"->"782 euros, correspondiente al período comprendido entre el 1 de abril y el 30 de junio de 2014 30/06/2014"[dir=none];
  "IO"->"la Administración tributaria"[label="interpuso una reclamación contra dicho impuesto"];
  "la Administración tributaria"->"IO"[label="fue desestimado mediante resolución"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Czech

Dne 8. července 2014 podal IO v souvislosti s jeho funkcí člena dozorčí rady přiznání k DPH ve výši 782 eur za období od 1. dubna do 30. června 2014 a tuto částku uhradil. Dopisem ze dne 9. července 2014 však podal proti této dani opravný prostředek, který byl rozhodnutím správcem daně zamítnut. Žaloba podaná IO proti tomuto rozhodnutí byla zamítnuta rozsudkem rechtbank Zeeland-West-Brabant (soud Zeeland-West-Brabant, Nizozemsko) jako neopodstatněná.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (soud Zeeland-West-Brabant, Nizozemsko)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "správcem daně"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (soud Zeeland-West-Brabant, Nizozemsko)"->"IO"[label="zamítnuta rozsudkem"];
  "IO"->"Rechtbank Zeeland-West-Brabant (soud Zeeland-West-Brabant, Nizozemsko)"[label="Žaloba podaná IO"];
  "IO"->"přiznání k DPH 08/07/2014";
  "přiznání k DPH 08/07/2014"->"správcem daně";
  "přiznání k DPH 08/07/2014"->"782 eur za období od 1. dubna do 30. června 2014 30/06/2014"[dir=none];
  "IO"->"správcem daně"[label="Žaloba podaná IO proti tomuto rozhodnutí"];
  "správcem daně"->"IO"[label="rozhodnutím správcem daně zamítnut."];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Danish

Den 8. juli 2014 indgav IO i forbindelse med udøvelsen af sit hverv som medlem af denne bestyrelse en momsangivelse på 782 EUR for perioden fra den 1. april til den 30. juni 2014, som IO betalte. Ved skrivelse af 9. juli 2014 påklagede IO dog denne afgift og blev ved afgørelse fra skattemyndigheden meddelt afslag. IO anlagde søgsmål til prøvelse af denne afgørelse, men fik ved dom fra rechtbank Zeeland-West-Brabant (retten i første instans i Zeeland-West-Brabant, Nederlandene) ikke medhold heri.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (rechtbank Zeeland-West-Brabant (retten i første instans i Zeeland-West-Brabant, Nederlandene))"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "skattemyndigheden"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (rechtbank Zeeland-West-Brabant (retten i første instans i Zeeland-West-Brabant, Nederlandene))"->"IO"[label="fik ved dom fra rechtbank Zeeland-West-Brabant (retten i første instans i Zeeland-West-Brabant, Nederlandene) ikke medhold heri."];
  "IO"->"Rechtbank Zeeland-West-Brabant (rechtbank Zeeland-West-Brabant (retten i første instans i Zeeland-West-Brabant, Nederlandene))"[label="anlagde søgsmål"];
  "IO"->"en momsangivelse 08/07/2014";
  "en momsangivelse 08/07/2014"->"skattemyndigheden";
  "en momsangivelse 08/07/2014"->"782 EUR for perioden fra den 1. april til den 30. juni 2014 30/06/2014"[dir=none];
  "IO"->"skattemyndigheden"[label="påklagede IO dog denne afgift"];
  "skattemyndigheden"->"IO"[label="blev ved afgørelse fra skattemyndigheden meddelt afslag."];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: German

Am 8. Juli 2014 gab IO im Rahmen der Ausübung seiner Tätigkeit als Mitglied dieses Aufsichtsrats eine Umsatzsteuererklärung für den Zeitraum vom 1. April bis zum 30. Juni 2014 über 782 Euro ab, die er auch zahlte. Mit Schreiben vom 9. Juli 2014 legte er jedoch Einspruch hinsichtlich dieser Steuer ein, der mit Bescheid der Steuerverwaltung zurückgewiesen wurde. Die von IO gegen diesen Bescheid erhobene Klage wurde mit Urteil der Rechtbank Zeeland-West-Brabant (Gericht Zeeland-West-Brabant, Niederlande) als unbegründet abgewiesen.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (Rechtbank Zeeland-West-Brabant (Gericht Zeeland-West-Brabant, Niederlande))"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "die Steuerverwaltung"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (Rechtbank Zeeland-West-Brabant (Gericht Zeeland-West-Brabant, Niederlande))"->"IO"[label="als unbegründet abgewiesen"];
  "IO"->"Rechtbank Zeeland-West-Brabant (Rechtbank Zeeland-West-Brabant (Gericht Zeeland-West-Brabant, Niederlande))"[label="erhobene Klage"];
  "IO"->"eine Umsatzsteuererklärung für den Zeitraum vom 1. April bis zum 30. Juni 2014 über 782 Euro ab 08/07/2014";
  "eine Umsatzsteuererklärung für den Zeitraum vom 1. April bis zum 30. Juni 2014 über 782 Euro ab 08/07/2014"->"die Steuerverwaltung";
  "eine Umsatzsteuererklärung für den Zeitraum vom 1. April bis zum 30. Juni 2014 über 782 Euro ab 08/07/2014"->"782 Euro für den Zeitraum vom 1. April bis zum 30. Juni 2014 30/06/2014"[dir=none];
  "IO"->"die Steuerverwaltung"[label="legte er jedoch Einspruch hinsichtlich dieser Steuer ein"];
  "die Steuerverwaltung"->"IO"[label="mit Bescheid der Steuerverwaltung zurückgewiesen wurde"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Estonian

IO esitas 8. juulil 2014 järelevalvenõukogu liikme ülesannete täitmise raames ajavahemiku kohta 1. aprillist kuni 30. juunini 2014 käibedeklaratsiooni summas 782 eurot, mille ta ka tasus. Siiski esitas ta 9. juuli 2014. aasta kirjaga selle maksu kohta vaide, mis jäeti maksuameti otsusega rahuldamata. IO esitas selle otsuse peale kaebuse, mis jäeti rechtbank Zeeland-West-Brabanti (Zeeland-West-Brabanti esimese astme kohus, Madalmaad) otsusega põhjendamatuse tõttu rahuldamata.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (Zeeland-West-Brabanti esimese astme kohus, Madalmaad)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "maksuamet"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (Zeeland-West-Brabanti esimese astme kohus, Madalmaad)"->"IO"[label="rahuldamata."];
  "IO"->"Rechtbank Zeeland-West-Brabant (Zeeland-West-Brabanti esimese astme kohus, Madalmaad)"[label="esitas kaebuse"];
  "IO"->"8. juulil 2014 järelevalvenõukogu liikme ülesannete täitmise raames ajavahemiku kohta 1. aprillist kuni 30. juunini 2014 käibedeklaratsiooni summas 782 eurot 08/07/2014";
  "8. juulil 2014 järelevalvenõukogu liikme ülesannete täitmise raames ajavahemiku kohta 1. aprillist kuni 30. juunini 2014 käibedeklaratsiooni summas 782 eurot 08/07/2014"->"maksuamet";
  "8. juulil 2014 järelevalvenõukogu liikme ülesannete täitmise raames ajavahemiku kohta 1. aprillist kuni 30. juunini 2014 käibedeklaratsiooni summas 782 eurot 08/07/2014"->"1. aprillist kuni 30. juunini 2014 käibedeklaratsiooni summas 782 eurot 30/06/2014"[dir=none];
  "IO"->"maksuamet"[label="Esitas selle maksu kohta vaide"];
  "maksuamet"->"IO"[label="jäeti maksuameti otsusega rahuldamata."];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Greek

Στις 8 Ιουλίου 2014, ο IO υπέβαλε, στο πλαίσιο ασκήσεως των καθηκόντων του ως μέλους του ως άνω εποπτικού συμβουλίου, δήλωση ΦΠΑ για ποσό ύψους 782 ευρώ όσον αφορά την περίοδο από την 1η Απριλίου έως τις 30 Ιουνίου 2014, ποσό το οποίο κατέβαλε. Ωστόσο, με έγγραφο της 9ης Ιουλίου 2014, υπέβαλε ένσταση κατά του εν λόγω φόρου, η οποία απορρίφθηκε με απόφαση της φορολογικής αρχής. Η προσφυγή που άσκησε ο IO κατά της αποφάσεως αυτής απορρίφθηκε ως αβάσιμη με απόφαση του rechtbank Zeeland-West-Brabant (πρωτοδικείου Zeeland-West-Brabant, Κάτω Χώρες).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (πρωτοδικείου Zeeland-West-Brabant, Κάτω Χώρες)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "φορολογικής αρχής"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (πρωτοδικείου Zeeland-West-Brabant, Κάτω Χώρες)"->"IO"[label="απορρίφθηκε με απόφαση"];
  "IO"->"Rechtbank Zeeland-West-Brabant (πρωτοδικείου Zeeland-West-Brabant, Κάτω Χώρες)"[label="άσκησε προσφυγή"];
  "IO"->"δήλωση ΦΠΑ 08/07/2014";
  "δήλωση ΦΠΑ 08/07/2014"->"φορολογικής αρχής";
  "δήλωση ΦΠΑ 08/07/2014"->"782 ευρώ από την 1η Απριλίου έως 30/06/2014"[dir=none];
  "IO"->"φορολογικής αρχής"[label="υπέβαλε ένσταση κατά του εν λόγω φόρου"];
  "φορολογικής αρχής"->"IO"[label="απορρίφθηκε με απόφαση"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: French

Le 8 juillet 2014, IO a effectué, dans le cadre de l’exercice de sa fonction de membre de ce conseil de surveillance, une déclaration de TVA d’un montant de 782 euros pour la période allant du 1er avril au 30 juin 2014, dont il s’est acquitté. Par une lettre du 9 juillet 2014, il a cependant introduit une réclamation contre cette taxe, laquelle a été rejetée par une décision de l’administration fiscale. Le recours introduit par IO contre cette décision a été rejeté comme non fondé par un jugement du rechtbank Zeeland-West-Brabant (tribunal de Zeeland-West-Brabant, Pays-Bas).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (tribunal de Zeeland-West-Brabant, Pays-Bas)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "l’administration fiscale"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (tribunal de Zeeland-West-Brabant, Pays-Bas)"->"IO"[label="rejeté par un jugement"];
  "IO"->"Rechtbank Zeeland-West-Brabant (tribunal de Zeeland-West-Brabant, Pays-Bas)"[label="Le recours introduit par IO"];
  "IO"->"une déclaration de TVA 08/07/2014";
  "une déclaration de TVA 08/07/2014"->"l’administration fiscale";
  "une déclaration de TVA 08/07/2014"->"d’un montant de 782 euros pour la période allant du 1er avril au 30 juin 2014 30/06/2014"[dir=none];
  "IO"->"l’administration fiscale"[label="a cependant introduit une réclamation contre cette taxe"];
  "l’administration fiscale"->"IO"[label="rejetée par une décision"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Croatian

Osoba IO je 8. srpnja 2014., u okviru izvršavanja dužnosti člana tog nadzornog odbora, podnijela prijavu PDV‑a u iznosu od 782 eura za razdoblje od 1. travnja do 30. lipnja 2014., koji je podmirila. Dopisom od 9. srpnja 2014. podnijela je prigovor protiv tog poreza koji je porezna uprava odlukom odbila. Rechtbank Zeeland‑West‑Brabant (Sud u Zeeland‑West‑Brabantu, Nizozemska) odbio je presudom kao neosnovanu tužbu koju je osoba IO podnijela protiv te odluke.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (Sud u Zeeland‑West‑Brabantu, Nizozemska)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "porezna uprava"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (Sud u Zeeland‑West‑Brabantu, Nizozemska)"->"IO"[label="odbio je presudom"];
  "IO"->"Rechtbank Zeeland-West-Brabant (Sud u Zeeland‑West‑Brabantu, Nizozemska)"[label="podnijela prijavu"];
  "IO"->"prijavu PDV‑a 08/07/2014";
  "prijavu PDV‑a 08/07/2014"->"porezna uprava";
  "prijavu PDV‑a 08/07/2014"->"782 eura za razdoblje od 1. travnja do 30. lipnja 2014. 30/06/2014"[dir=none];
  "IO"->"porezna uprava"[label="podnijela je prigovor protiv tog poreza"];
  "porezna uprava"->"IO"[label="odlukom odbila"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Italian

L’8 luglio 2014, nell’ambito dell’esercizio della sua funzione di membro di tale consiglio di vigilanza, IO ha effettuato una dichiarazione IVA per un importo di EUR 782 per il periodo compreso tra il 1o aprile e il 30 giugno 2014, importo che ha versato. Con lettera del 9 luglio 2014, egli ha tuttavia presentato reclamo contro tale imposta, il quale è stato respinto con decisione dell’amministrazione fiscale. Il ricorso proposto da IO avverso tale decisione è stato respinto in quanto infondato con sentenza del rechtbank Zeeland-West-Brabant, (Tribunale della Zelanda- Brabante occidentale, Paesi Bassi).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (Tribunale della Zelanda-Brabante occidentale, Paesi Bassi)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "l’amministrazione fiscale"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (Tribunale della Zelanda-Brabante occidentale, Paesi Bassi)"->"IO"[label="respinto con sentenza"];
  "IO"->"Rechtbank Zeeland-West-Brabant (Tribunale della Zelanda-Brabante occidentale, Paesi Bassi)"[label="Il ricorso proposto da IO"];
  "IO"->"una dichiarazione IVA 08/07/2014";
  "una dichiarazione IVA 08/07/2014"->"l’amministrazione fiscale";
  "una dichiarazione IVA 08/07/2014"->"un importo di EUR 782 per il periodo compreso tra il 1o aprile e il 30 giugno 2014 30/06/2014"[dir=none];
  "IO"->"l’amministrazione fiscale"[label="ha tuttavia presentato reclamo contro tale imposta"];
  "l’amministrazione fiscale"->"IO"[label="respinto con decisione"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Latvian

2014. gada 8. jūlijā IO kā uzraudzības padomes loceklis iesniedza PVN deklarāciju 782 EUR apmērā par laikposmu no 2014. gada 1. aprīļa līdz 30. jūnijam. Ar 2014. gada 9. jūlija vēstuli tas tomēr iesniedza sūdzību par šo nodokli, kura ar nodokļu administrācijas lēmumu tika noraidīta. IO prasība pret šo lēmumu tika noraidīta kā nepamatota ar rechtbank Zeeland‑West‑Brabant (Zēlandes‑Rietumbrabantes tiesa, Nīderlande) spriedumu.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (Zēlandes‑Rietumbrabantes tiesa, Nīderlande)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "nodokļu administrācijas"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (Zēlandes‑Rietumbrabantes tiesa, Nīderlande)"->"IO"[label="noraidīta kā nepamatota ar rechtbank Zeeland‑West‑Brabant (Zēlandes‑Rietumbrabantes tiesa, Nīderlande) spriedumu."];
  "IO"->"Rechtbank Zeeland-West-Brabant (Zēlandes‑Rietumbrabantes tiesa, Nīderlande)"[label="prasība"];
  "IO"->"PVN deklarāciju 08/07/2014";
  "PVN deklarāciju 08/07/2014"->"nodokļu administrācijas";
  "PVN deklarāciju 08/07/2014"->"782 EUR apmērā no 2014. gada 1. aprīļa līdz 30. jūnijam 30/06/2014"[dir=none];
  "IO"->"nodokļu administrācijas"[label="iesniedza sūdzību par šo nodokli"];
  "nodokļu administrācijas"->"IO"[label="tika noraidīta ar nodokļu administrācijas lēmumu"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Lithuanian

2014 m. liepos 8 d. IO deklaravo 782 EUR PVM, kurį sumokėjo už laikotarpį nuo 2014 m. balandžio 1 d. iki birželio 30 d. už šio fondo stebėtojų tarybos nario veiklą. Vis dėlto 2014 m. liepos 9 d. jis pateikė skundą dėl šio mokesčio, mokesčių administratoriaus sprendimu jis buvo atmestas. Ieškinys dėl šio sprendimo buvo atmestas kaip nepagrįstas Rechtbank Zeel‑Brabant (Zelando ir Vakarų Brabanto apylinkės teismas, Nyderlandai) sprendimu.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (Zelando ir Vakarų Brabanto apylinkės teismas, Nyderlandai)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "mokesčių administratorius"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (Zelando ir Vakarų Brabanto apylinkės teismas, Nyderlandai)"->"IO"[label="atmestas Rechtbank Zeel‑Brabant (Zelando ir Vakarų Brabanto apylinkės teismas, Nyderlandai) sprendimu."];
  "IO"->"Rechtbank Zeeland-West-Brabant (Zelando ir Vakarų Brabanto apylinkės teismas, Nyderlandai)"[label="Ieškinys"];
  "IO"->"2014 m. liepos 8 d. IO deklaravo 782 EUR PVM 08/07/2014";
  "2014 m. liepos 8 d. IO deklaravo 782 EUR PVM 08/07/2014"->"mokesčių administratorius";
  "2014 m. liepos 8 d. IO deklaravo 782 EUR PVM 08/07/2014"->"782 EUR nuo 2014 m. balandžio 1 d. iki 30/06/2014"[dir=none];
  "IO"->"mokesčių administratorius"[label="jis pateikė skundą dėl šio mokesčio"];
  "mokesčių administratorius"->"IO"[label="atmestas sprendimu"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Hungarian

2014. július 8‑án IO e felügyelőbizottsági tagi megbízatásának gyakorlása keretében 2014. június 30. és április 1‑je közötti időszak vonatkozásában 782 euró összegről héabevallást nyújtott be, amelyet be is fizetett. 2014. július 9‑i levelében azonban ezen adó ellen panaszt terjesztett elő, amelyet az adóhatóság határozatával elutasított. Az IO által e határozat ellen indított keresetet a rechtbank Zeeland‑West‑Brabant (zeeland‑west‑brabanti bíróság, Hollandia) ítéletében megalapozatlanság miatt elutasította.

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (zeeland‑west‑brabanti bíróság, Hollandia)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "az adóhatóság"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (zeeland‑west‑brabanti bíróság, Hollandia)"->"IO"[label="ítéletében megalapozatlanság miatt elutasította."];
  "IO"->"Rechtbank Zeeland-West-Brabant (zeeland‑west‑brabanti bíróság, Hollandia)"[label="indított keresetet"];
  "IO"->"héabevallást nyújtott be 08/07/2014";
  "héabevallást nyújtott be 08/07/2014"->"az adóhatóság";
  "héabevallást nyújtott be 08/07/2014"->"2014. június 30. és április 1‑je közötti időszak vonatkozásában 782 euró 30/06/2014"[dir=none];
  "IO"->"az adóhatóság"[label="ezen adó ellen panaszt terjesztett elő"];
  "az adóhatóság"->"IO"[label="hározatával elutasított"];
}
Judgment of the Court (Second Chamber) of 13 June 2019.
IO v Inspecteur van de rijksbelastingdienst.
Request for a preliminary ruling from the Gerechtshof 's-Hertogenbosch.
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.
Case C-420/18. (2019)
Language: Maltese

Fit-8 ta’ Lulju 2014, IO għamel, fil-kuntest tal-eżerċizzju tal-funzjoni tiegħu inkwantu membru ta’ dan il-bord ta’ sorveljanza, dikjarazzjoni tal-VAT ta’ ammont ta’ EUR 782 għall-perijodu bejn l-1 ta’ April u t-30 ta’ Ġunju 2014, li huwa ħallas. B’ittra tad-9 ta’ Lulju 2014, huwa madankollu ressaq ilment kontra din it-taxxa, li ġie miċħud permezz ta’ deċiżjoni tal-awtorità tat-taxxa. Ir-rikors ippreżentat minn IO kontra din id-deċiżjoni ġie miċħud bħala infondat permezz ta’ sentenza tar-rechtbank Zeeland-West-Brabant (il-Qorti Distrettwali ta’ Zeeland-West-Brabant, il-Pajjiżi l-Baxxi).

Legal relationship diagram (Graphviz):
digraph {
    rankdir=LR;
    node [shape=box];
    
  "Rechtbank Zeeland-West-Brabant (il-Qorti Distrettwali ta’ Zeeland-West-Brabant, il-Pajjiżi l-Baxxi)"[shape=doubleoctagon];
  "IO"[shape=doubleoctagon];
  "l-awtorità tat-taxxa"[shape=doubleoctagon];
    
  "Rechtbank Zeeland-West-Brabant (il-Qorti Distrettwali ta’ Zeeland-West-Brabant, il-Pajjiżi l-Baxxi)"->"IO"[label="miċħud bħala infondat permezz ta’ sentenza"];
  "IO"->"Rechtbank Zeeland-West-Brabant (il-Qorti Distrettwali ta’ Zeeland-West-Brabant, il-Pajjiżi l-Baxxi)"[label="ressaq ilment"];
  "IO"->"dikjarazzjoni tal-VAT ta’ ammont ta’ EUR 782 08/07/2014";
  "dikjarazzjoni tal-VAT ta’ ammont ta’ EUR 782 08/07/2014"->"l-awtorità tat-taxxa";
  "dikjarazzjoni tal-VAT ta’ ammont ta’ EUR 782 08/07/2014"->"ammont ta’ EUR 782 għall-perijodu bejn l-1 ta’ April u t-30 ta’ Ġunju 2014 30/06/2014"[dir=none];
  "IO"->"l-awtorità tat-taxxa"[label="Ressaq ilment kontra din it-taxxa"];
  "l-awtorità tat-taxxa"->"IO"[label="ġie miċħud permezz ta’ deċiżjoni tal-awtorità tat-taxxa."];
}