This document is an excerpt from the EUR-Lex website
Document 62018CN0420
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
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
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
OJ C 319, 10.9.2018, p. 13–14
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
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?