EU DIRECTIVE sections
Statute section
DIRECTIVE section 2006/112
EU VAT Directive 2006/112/EC art 9 (Taxable persons)
Country
EU
Section
2006/112
Updated
2026-05-20
Operative text
Article 9 of the EU VAT Directive defines a taxable person as any person who independently carries out in any place any economic activity, whatever the purpose or results of that activity. The definition is broad and forms the foundation for EU-wide VAT registration and obligations.
Cross-references
Related guides
Primary sources
- EUR-Lex: Directive 2006/112/EC art 9Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.