Judgment_paragraph 41 · Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-153/11)

41Whether a taxable person acts as such is a question of fact which must be assessed in the light of all the circumstances of the case, including the nature of the asset concerned and the period between the acquisition of the asset and its use for the purposes of the taxable person’s economic activity (see, to that effect, Bakcsi, paragraph 29, and Eon Aset Menidjmunt, paragraph 58). It may also be taken into consideration whether active steps such as those mentioned in Article 38(3) of the ZUT have been taken to carry out the alterations and obtain the authorisations needed for business use of the asset.