Article in EU VAT Directive 2006/112/EC
Article 9(1)
Article 9
1. “Taxable person” shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.
Any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, shall be regarded as “economic activity”. The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuing basis shall in particular be regarded as an economic activity.
ECJ Cases Decided (not yet complete)
- C-276/14 (Gmina Wroclaw) – Municipal budgetary entities cannot be regarded as taxable persons
- C-520/14 (Gemeente Borsele and Staatssecretaris van Financiën) – An authority providing transport services for schoolchildren is not a taxable person
- C-320/17 (Marle Participations) – Letting of a building by a holding company to its subsidiary amounts to ‘involvement in the management’ of that subsidiary, which must be considered to be an economic activity
- C‑420/18 (IO) – Member of Supervisory Board is not a VAT taxable person
- C-42/19 (Sonaecom) – Mixed holding company is a taxable person
- C-312/19 (Valstybinė mokesčių inspekcija) – Partnership is liable to pay VAT
- C-424/19 (Cabinet de avocat UR) – Lawyers are taxable persons
