42Finally, as regards the expression ‘taxable person acting as such’, according to the case-law, a taxable person acts in that capacity where he carries out transactions in the course of his taxable activity (see, to that effect, Case C-291/92 Armbrecht [1995] ECR I-2775, paragraph 17, and Case C-77/01 EDM [2004] ECR I-4295, paragraph 66).
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