Jarosław Słaby v Minister Finansów and Emilian Kuć and Halina Jeziorska-Kuć v Dyrektor Izby Skarbowej w Warszawie (C-180/10, C-181/10)

Judgment of 15 Sept 2011

law://eu/cjeu/2010/c-180-10/para_43@2026-11-12

43That provision defines ‘taxable person’ by reference to the term ‘economic activity’. It is the existence of such an activity which establishes the status of ‘taxable person’ (see Case C-32/03 Fini H [2005] ECR I-1599, paragraph 19).