taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1)
Defined in Article 43, VAT directive
Definitions over time (1)
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a taxable person who also carries out activities or transactions that are not considered to be taxable supplies of goods or services in accordance with Article 2(1) shall be regarded as a taxable person in respect of all services rendered to him;