Supervisory Board Members: Revision of the Dutch VAT Position Required after the ECJ’s IO Case Ruling?

In June 2019, the Court of Justice of the European Union (ECJ) ruled in the IO case whether supervisory board members perform their economic activities “independently” to qualify as taxable persons for VAT purposes. The ECJ’s judgment in this case deviates from the current Dutch policy regarding supervisory board members. In this article, the author discusses the legislation and the judgment provided by the ECJ in the IO case and examines the Dutch government’s view in order to determine whether revision of the Dutch VAT position might be required.