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?