ECJ Common system of value added tax – Directive 2006/112/EC – Article 9(1) – Concept of ‘taxable person’ – Natural person – Taxable supply of a service – Occasional supply – Unconnected with a registered professional activity subject to VAT – Self-employed bailiff
A. Tizzano, P
C-62/12, [2013] EUECJ C-62/12
Bailii
Directive 2006/112/EC 9(1)
European, VAT
Updated: 14 November 2021; Ref: scu.511004
