ITA 
When is a director of a limited company also an employee of same?
The position of director of a limited company is compatible with the status of employee of the same, where it is ascertained, in practice, the performance of duties other than those of a director, which are subject to the company’s hierarchical and disciplinary regime.
Court of Cassation, Taxation Section, Judgement 20 April 2021 no. 10308