VAT Directive — Article 9

The article's text

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.
2. In addition to the persons referred to in paragraph 1, any person who, on an occasional basis, supplies a new means of transport, which is dispatched or transported to the customer by the vendor or the customer, or on behalf of the vendor or the customer, to a destination outside the territory of a Member State but within the territory of the Community, shall be regarded as a taxable person.

Who wrote about this article in the consultations

Filers who named this exact article number in their own text. It is their sentence, not our reading — and not a causal claim.

EU citizen

company

Who	Country	What they wrote
PwC IL	BE	er to determine the VAT treatment of the underlying supplies themselves. For the most part, this relates to the interpretation of article 9 of the VAT Directive and whether a party independently carries out an economic activity that consequently falls within t ↗
Christian AMAND	BE	the expense of the abstract coherence of the system and to the central character of the concept of place of supply. According to article 9 of the Sixth VAT Directive, radio and television broadcasting services and certain electronically supplied services to p ↗

Source: public consultation submissions and position papers. n = 2 mentions; counted as a literal reference to the article number.

Ask about this article →