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SVInfo
- Referral date: 26-06-2018
- Show case reference
- Ruling date: 13-06-2019
- AG: Szpunar
References in this case
- C-154/08 - Commission v Spain
- C-165/17 - Morgan Stanley & Co International
- C-180/10 - Slaby and Others
- C-182/17 - Nagyszénás Településszolgáltatási Nonprofit Kft.
- C-202/90 - Ayuntamiento de Sevilla v Recaudadores de las Zonas primera y segunda
- C-210/04 - FCE Bank
- C-263/11 - Redlihs
- C-263/15 - Lajvér
- C-276/14 - Gmina Wroclaw
- C-320/17 - Marle Participations
- C-331/14 - Trgovina Prizma
- C-340/15 - Nigl and Others
- C-355/06 - van der Steen
- C-421/17 - Polfarmex
- C-520/14 - Gemeente Borsele
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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.