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European Commission - Press release
Taxation: Commission requests The Netherlands to modify rules on VAT treatment of participation in supervisory boards
Brussels, 29 September 2011 - The European Commission has today formally requested The Netherlands to modify its rules on the treatment of members of supervisory boards for VAT purposes so as to make the rules comply with EU legislation. In the absence of a satisfactory response within two months, the Commission may refer The Netherlands to the EU's Court of Justice.
Under Dutch rules, individuals do not have to register for VAT, pay VAT on the compensation they receive or file VAT returns, if they hold no more than four positions as a member of supervisory boards. The Commission considers that the activity of serving as a member of even one supervisory board must be considered as an economic activity subject to VAT.
In practice, the Dutch rules amount to an exemption of VAT for services that should be taxed according to the VAT directive.
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