AN OVERVIEW OF THE VAT TREATMENT OF THE ACTIVITIES OF DIRECTORS (AND OTHER OFFICE HOLDERS), INCLUDING THE REFERRAL/SUPPLY OF DIRECTORS, AND THE SUPPLY OF STAFF, AND THE INTERPRETATION AND PRACTICE LOCALLYThe recent CJEU decision in the San Domenico Vetraria case (C-94/19) has led to a review of interpretation and practices in connection with the sharing of employee costs as well as the supply/referral of Directors.This webinar will look into:

• the VAT considerations relevant for directors (and other office holders), companies and service providers in connection with the appointment of individuals to the board of directors (and other similar posts), as well as corporate directors;
• the VAT considerations in connection with the reimbursement of employee costs.

This session will, inter alia cover the principle in the legislation which excludes the activities of office holders from the scope of VAT, and the interpretation in practice, including the recent change to the interpretation applied historically concerning the ‘supply’ of directors by a CSP/other service provider or any other company. It will also address the practice around sharing of employee costs by groups of companies.