Language of document :

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)

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?

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1 OJ 2006 L 347, p. 1.