In order to enhance the non-discriminatory nature of the tax, the term taxable‘taxable personperson’ should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.
In order to enhance the non-discriminatory nature of the tax, the term taxable‘taxable personperson’ should be defined in such a way that the Member States may use it to cover persons who occasionally carry out certain transactions.