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By Thibaut BOULANGÉ, Sara COCCIA, Stéphane WILMET, Marie LAMENSCH, Nathalie HABIBOU, Audrey VIVALDI, Dr. Barbara FLECKENSTEIN-WEILAND, Martijn JAEGERS, Sonya MANZOR*
Fifty years (and counting) after the implementation of VAT in the EU, the VAT treatment of services rendered by members of management boards (hereafter, the “Directors”) still differs greatly across the EU Member States, remaining one controversial and unharmonized area in the field of VAT.
In practice, the discrepancy across the EU Member States poses a number of challenges both for Directors and businesses, first and foremost complying with different VAT obligations depending on the jurisdictions where the Directors and companies receiving their services...
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