Roadtrip through ECJ Cases – Focus on ”Taxable person” (Art. 9)

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

Pending ECJ Cases

Join the Linkedin Group on ECJ VAT Cases, click HERE

For an overview of ECJ cases per article of the EU VAT Directive, click HERE


VAT news
VAT news


  • VAT news