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E1. Taxable person
Independently​
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- Activity performed in own name, bearing the associated economic risk
"[30] In order to establish that an economic activity is being carried out in an independent manner, it is necessary to examine whether the persons concerned perform their activities in their own name, on their own behalf and under their own responsibility, and whether they bear the economic risk associated with carrying out those activities (judgment of 12 October 2016, Nigl and Others, C‑340/15, EU:C:2016:764, paragraph 28 and the case-law cited)."​ (WEG C-449/19)
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- Convergent interests of entity and owners do not mean entity not a taxable person
"[32] In that regard, first, as the Advocate General stated in paragraph 49 of his opinion, it is apparent from the order for reference that, under German law, an association of residential property owners such as the WEG Tevesstraße is a legal person distinct from the property owners which make up that entity. Further, convergent economic interests between the association of residential property owners and the property owners concerned are not sufficient to support a finding that that association does not exercise the activity at issue ‘independently’, for the purposes of Article 9(1) of the VAT Directive."​ (WEG C-449/19)
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