24In paragraph 16 of its judgment in Armbrecht, the Court held that it is clear from the wording of Article 2(1) of the Sixth Directive that a taxable person must act ‘as such’ in order for a transaction to be subject to VAT. According to paragraph 17 of that judgment, a taxable person carrying out a transaction in a private capacity does not act as a taxable person. Consequently, as paragraph 18 of Armbrecht makes clear, a transaction carried out by a taxable person in a private capacity is not subject to VAT.
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