Forum Contribution Directors: To Be or not to Be Independent? That Is the Question. A Critical Analysis of CJEU TP (C-288/22) - EC Tax Review View Forum Contribution Directors: To Be or not to Be Independent? That Is the Question. A Critical Analysis of CJEU TP (C-288/22) by - EC Tax Review Forum Contribution Directors: To Be or not to Be Independent? That Is the Question. A Critical Analysis of CJEU TP (C-288/22) 34 2

In this paper, the author analyses the CJEU’s decision in the case TP (Case C-288/22) focusing on the acting ‘independently’ requirement. In the author’s opinion, the decision leaves important questions unanswered, commits interpretative faults that incorrectly deprive TP from the taxable person status and is suitable to generate impactful consequences for both the EU VAT system and Member States.

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