Court of Justice of the European Union · Judgment

C-288/22TP v Administration de l'enregistrement, des domaines et de la TVA

Decided: 2023-12-21
ECLI: ECLI:EU:C:2023:1024
CELEX: 62022CJ0288
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/CE – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

Verifiable trust signals

Six fixed blocks, one source per line
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Engine version and read date on every answer
No customer data, no documents, no advice
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