Request for a preliminary ruling from the Tribunal d’arrondissement (Luxembourg) lodged on 29 April 2022 – TP v Administration de l’enregistrement, des domaines et de la TVA
(Case C-288/22)
Language of the case: French
Referring court
Tribunal d’arrondissement
Parties to the main proceedings
Applicant: TP
Defendant: Administration de l’enregistrement, des domaines et de la TVA
Questions referred
Is a natural person who is a member of the board of directors of a public limited company incorporated under Luxembourg law carrying out an “economic” activity within the meaning of Article 9 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, 1 and more specifically, are percentage fees received by that person to be regarded as remuneration paid in return for services provided to that company?
Is a natural person who is a member of the board of directors of a public limited company incorporated under Luxembourg law carrying out his or her activity “independently”, within the meaning of Articles 9 and 10 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax?
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1 OJ 2006 L 347, p. 1.