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Case C-312/19: Judgment of the Court (Eighth Chamber) of 16 September 2020 (request for a preliminary ruling from the Lietuvos vyriausiasis administracinis teismas — Lithuania) — XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (Reference for a preliminary ruling — Directive 2006/112/EC — Common system of value added tax (VAT) — Article 9(1) — Article 193 — Concept of ‘taxable person’ — Joint activity agreement — Partnership — Allocation of an economic transaction to one of the partners — Determination of the taxable person liable for the tax)
ECLI:EU:UNKNOWN:62019CA0312
62019CA0312
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Official Journal of the European Union
C 390/8
(Case C-312/19)
(Reference for a preliminary ruling - Directive 2006/112/EC - Common system of value added tax (VAT) - Article 9(1) - Article 193 - Concept of ‘taxable person’ - Joint activity agreement - Partnership - Allocation of an economic transaction to one of the partners - Determination of the taxable person liable for the tax)
(2020/C 390/11)
Language of the case: Lithuanian
Referring court
Parties to the main proceedings
Applicant: XT
Defendant: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos
Operative part of the judgment
Article 9(1) and Article 193 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a natural person who has concluded with another natural person a joint activity agreement setting up a partnership, which lacks legal personality and is characterised by the fact that the first person is empowered to act in the name of the partners as a whole, but participates alone and in his or her own name in relations with third parties when performing acts that form the economic activity pursued by that partnership, must be regarded as a ‘taxable person’ within the meaning of Article 9(1) of Directive 2006/112 and as having sole liability for the value added tax payable under Article 193 of that directive, since he or she acts on his or her own behalf or on behalf of another person as a commission agent as provided for in Article 14(2)(c) and Article 28 of that directive.
(1) OJ C 220, 1.7.2019.