33Second, Article 4 of the Sixth Directive defines ‘taxable person’ as any person who ‘independently’ carries out an economic activity. Article 4(4) thereof states that the word ‘independently’ excludes from the tax persons bound to an employer by a contract of employment or by any other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and the employer's liability (see Joined Cases C-78/02 to C-80/02 Karageorgou and Others [2003] ECR I-13295, paragraph 35).
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