Source Curia
1. Art. 9 Para. 1 and Art. 193 of Directive 2006/112 / EC are to be interpreted in such a way that the taxpayer named there must be able to enter into legal relationships, to show VAT in an invoice and to invoice this on the basis of the agreed Collect price. This presupposes that he can act as such in legal transactions in accordance with the national legal system, and is therefore legally competent.
2. Article 9 (1) and Article 193 of Directive 2006/112 / EC are to be interpreted as meaning that a person who has the ability to be a taxpayer carries out the economic activity in question “independently” if he – as in the present case the plaintiff – acts in his own name and for his own account (or also for the account of others in the context of a commission transaction).
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