CELEX:62022CJ0288: Judgment of the Court (Third Chamber) of 21 December 2023.#TP v Administration de l’enregistrement, des domaines et de la TVA.#Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Economic activity carried out independently – Concept of ‘economic activity’ – Concept of ‘independent exercise of the activity’ – Activity as a member of the board of directors of a public limited company.#Case C-288/22.

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