1.0Vilá Abogadoshttps://vila.es/en/Vilá Abogadoshttps://vila.es/en/author/vilaes/rich600338<blockquote class="wp-embedded-content" data-secret="UU8zUsa2PN"><a href="https://vila.es/en/corporate/13105/">VAT IS NOT APPLICABLE TO THE REMUNERATION OF BOARD MEMBERS, ACCORDING TO THE CJEU</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://vila.es/en/corporate/13105/embed/#?secret=UU8zUsa2PN" width="600" height="338" title="“VAT IS NOT APPLICABLE TO THE REMUNERATION OF BOARD MEMBERS, ACCORDING TO THE CJEU” — Vilá Abogados" data-secret="UU8zUsa2PN" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /* <![CDATA[ */ /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://vila.es/wp-includes/js/wp-embed.min.js /* ]]> */ </script> https://vila.es/wp-content/uploads/2020/07/ue.jpg669272ES|EN|日本語|DE Tax on the remuneration received by members of the board has been the object of debate and analysis within the Spanish and European legal systems. Some countries consider that said remuneration should be subject to VAT, in as far as it amounts to an economic activity of a commercial nature. On the other hand, [...]