39It must also be recalled that consideration of economic realities is a fundamental criterion for the application of the common system of VAT (see, first, as regards the meaning of place of business for the purposes of VAT, Case C-260/95 DFDS [1997] ECR I-1005, paragraph 23, and Case C-73/06 Planzer Luxembourg [2007] ECR I-5655, paragraph 43, and, secondly, as regards the identification of the person to whom goods are supplied, by analogy, Case C-185/01 Auto Lease Holland [2003] ECR I-1317, paragraphs 35 and 36).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.