arbiter
JournalsPricingAccount

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

Carlos Bertão da Silva

EC Tax Review2025https://doi.org/10.54648/ecta2025010article
ABDC B
Weight
0.50

What the paper says

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.

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.54648/ecta2025010

Or copy a formatted citation

@article{carlos2025,
  title        = {{Forum Contribution Directors: To Be or not to Be Independent? That Is the Question. A Critical Analysis of CJEU TP (C-288/22)}},
  author       = {Carlos Bertão da Silva},
  journal      = {EC Tax Review},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.54648/ecta2025010},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

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

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.