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-812/19 (Danske Bank) – Head Office part of VAT group & its Branch are separate taxable persons
- C-7/13 (Skandia) – Judgment – Supply of services between head office and branch part of VAT group constitutes a taxable transaction
- C-210/04 (FCE Bank) – A fixed establishment is not a legal entity distinct from the business itself
Pending ECJ Cases
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