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Directors’ fees not subject to VAT according to Advocate General
AG Kokott opined that activities of independent directors not subject to VAT (CJEU Case C-288/22, opinion delivered on 13 July 2023).
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VAT and charging electric vehicles
The Court of Justice of the European Union (CJEU) recently decided that the charging of electric vehicles must be seen as a single complex supply of g...
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VAT liability of online platforms
The CJEU confirmed the lawfulness of the liability of online platforms to collect VAT on total amounts due on electronic services in the recent Fenix ...
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