Further to the publication of our latest ATOZ VAT Alert, "Director Fees: No VAT according to the CJEU", we are pleased to invite you to join us on Tuesday, 23 January 2024, as of 2:30pm CET for a dedicated ATOZ VAT briefing session, where members of our team will share updates on the "TP" case and the related impacts for Directors and companies receiving such services.
On 21 December 2023, the Court of Justice of the European Union issued its decision on the VAT status of independent directors in the case “TP” (C-288/22). This long-awaited decision constitutes a true Copernican revolution in the Luxembourg VAT world as the Court concluded that directors’ fees do not fall within the scope of VAT as long as directors are not acting independently. Consequently, and in such situations, director fees are, therefore, no longer subject to VAT.
Businesses and Directors should carefully review the impacts of this case for the future but also for the past, and we are looking forward to having the opportunity to share insights and best practices with you during this event.
Location
The briefing will be hosted both physically at our ATOZ premises and on-line via livestream.
Interested?
If you are looking to register for this event, please contact our team on events@atoz.lu.