Article in the EU VAT Directive
Articles 9 and 10 of the EU VAT Directive 2006/112/EC.
Article 9 (Taxable person)
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.
2. In addition to the persons referred to in paragraph 1, any person who, on an occasional basis, supplies a new means of transport, which is dispatched or transported to the customer by the vendor or the customer, or on behalf of the vendor or the customer, to a destination outside the territory of a Member State but within the territory of the Community, shall be regarded as a taxable person.
Article 10 (Taxable person)
The condition in Article 9(1) that the economic activity be conducted “independently” shall exclude employed and other persons from VAT in so far as they are bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer’s liability.
ECJ Cases Decided
- …..
- C-288/07
- C-456/07
- C-554/07
- C-180/10
- C-263/11
- C-62/12
- C-174/14
- 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-340/15 (Nigl and Others) – Partnerships marketing products under a common brand name and through a limited liability company – Concept of independent undertakings
- C-401/18 (Herst) – Judgment – Intra-EU transport of excise goods, Power to dispose of the goods as owner
- C‑420/18 (IO) – Member of Supervisory Board is not a VAT taxable person
- C-424/19 (Cabinet de avocat UR) – Judgment – Lawyers are taxable persons
- C-655/19 (LN) – Property acquisition under enforcement procedure and subsequent sale is not an economic activity
- C-846/19 (EQ) – Mandates in connection with custody and guardianship cases is an Economic activity – principle of the protection of legitimate expectations
Pending ECJ Cases
See also
Taxable person, VAT Grouping, Transactions between Head Office and Branch
