Commentaries

VAT Memo


 CHAPTER 2  Business activity 

100
RattachementEC Directive 2006/112 art 9

 The VAT Directive dictates that VAT applies to any person who independently carries out any economic activity, whatever the purpose or results of that activity. Economic activities for this purpose comprise:
-  all activities of producers, traders and persons supplying services;
-  activities of the professions; and
-  the exploitation of tangible or intangible property for the purpose of obtaining income on a continuing basis.

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