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El TJUE se manifiesta sobre la no sujeción al IVA de los servicios prestados por consejeros de administración de sociedades anónimas luxemburguesas - Despacho de abogados Gómez-Acebo & Pombo
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El TJUE se manifiesta sobre la no sujeción al IVA de los servicios prestados por consejeros de administración de sociedades anónimas luxemburguesas

icon 30 de enero, 2024
El Tribunal de Justicia de la Unión Europea se manifiesta sobre la sujeción al impuesto sobre el valor añadido de los servicios prestados por consejeros, reparando tanto en la existencia de una actividad económica a efectos del impuesto como en el hecho de que ésta se realice con carácter independiente.

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Autor/es

Remedios García – Counsel

Pilar Álvarez – Consejera Académica

Tipología

Análisis

Áreas y sectores

Fiscal