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Taxation: Commission requests The Netherlands to modify rules on VAT treatment of participation in supervisory boards

European Commission - IP/11/1128   29/09/2011

Other available languages: FR DE NL

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.

Background

For the press releases issued on infringement proceedings in the area of taxation or customs see:

http://ec.europa.eu/taxation_customs/common/infringements/infringement_cases/index_en.htm

For more information on EU infringement procedures, see MEMO/11/646

For the most up-to-date general information on the infringement proceedings initiated against Member States, see:

http://ec.europa.eu/eu_law/infringements/infringements_en.htm

Contacts :

David Boublil (+32 2 296 55 73)

Natasja Bohez Rubiano (+32 2 296 64 70)


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