Relevant article in the EU VAT Directive
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
- C-294/82
- C-269/86
- C-289/86
- C-343/89
- C-111/92
- C-283/95
- C-3/97
- C-156/98
- C-455/98 (Salumets and Others) – VAT due on contraband importation into Community customs territory of ethyl alcohol from non-member countries
- C-381/09 (Gennaro Curia) – Activity of providing usury loans falls within the scope of the Sixth Directive
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