Article 9 › 1
COUNCIL DIRECTIVE 2006/112/EC of 28 November 2006 on the common system of value added tax · European Union
‘Taxable person’ shall mean any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.
Cited at article level by
COUNCIL DIRECTIVE 2008/9/EC of 12 February 2008 laying down detailed… (EU) · Council Directive 2009/132/EC of 19 October 2009 determining the… (EU) — sign in to see which provisions, and what they say.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-04-14; changes after this date are not shown.