VATREG21450 - Voluntary registration: intending traders: EU law
Article 9 of the Principal VAT Directive defines 바카라 사이트˜taxable person바카라 사이트™ and 바카라 사이트˜economic activity바카라 사이트™.
Article 9
1. 바카라 사이트˜Taxable person바카라 사이트™ 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 바카라 사이트˜economic activity바카라 사이트™. 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.