The CJEU judgment in the case of TP v Administration de l’enregistrement, des domaines et de la TVA C‑288/22 was delivered on 21 December 2023. The court had to consider the concept of economic activity. It was in the context of the activities of a member of the board of directors of a number of PLCs and whether the fees received were liable to VAT. The Luxembourg tax authority issued a VAT assessment to an individual “TP” in respect of his activity as a member of the board of directors of a number of PLCs in Luxembourg. TP argued that the activity he was engaged in was not an economic activity within the meaning of the VAT Directive and therefore he was not a taxable person. The tax authority argued that the members of the board of directors of a PLC carried on an independent economic activity. Therefore the percentage fees that they received in that regard did not escape the application of VAT.