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Taxation of Company Directors in the European Union

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  • Benja Anglès Juanpere

Abstract

This paper analyses the judgment of the Court of Justice of the European Union of December 21, 2023, in Case C-288/22. The European court response to the questions submitted by a Luxembourg court for a preliminary ruling enabled the resolution of an appeal filed by a taxpayer against the Luxembourg tax administration, which had determined that his remuneration as a company director was subject to value-added tax. The European court finally sided with the appellant, obliging the national court to annul the ex officio tax assessment. In addition to analyzing the aforementioned judgment, this paper also considers its implications for the European Union as a whole.

Suggested Citation

  • Benja Anglès Juanpere, 2025. "Taxation of Company Directors in the European Union," European Journal of Business and Management Research, European Open Science, vol. 10(1), pages 69-74, January.
    • Handle: RePEc:epw:ejbmr0:v:10:y:2025:i:1:id:52505
    DOI: 10.24018/ejbmr.2025.10.1.2505
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