17Mr Hoffmann and the Commission argue that in Gregg, cited above, the Court abandoned its earlier case-law following from its judgment in Case C-453/93 Bulthuis-Griffioen [1995] ECR I-2341, according to which the benefit of the exemptions set out in Article 13A(1) of the Sixth Directive was reserved exclusively to legal persons. They point out in particular that the Court held, at paragraph 18 in Gregg, that the meaning of ‘organisation’ covers an individualised entity performing a particular function, and that it is a condition capable of being satisfied both by legal persons and by one or more natural persons running a business. Similarly, the Court held, at paragraphs 19 and 20 of that judgment, that that interpretation is consistent with the principle of fiscal neutrality inherent in the common system of VAT which precludes economic operators carrying on the same activities in a similar situation from being treated differently as far as the levying of VAT is concerned. Mr Hoffmann and the Commission therefore submit that soloists can be bodies within the meaning of Article 13A(1)(n) of the Sixth Directive.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.