Judgment_paragraph 24 · SC Gran Via Moineşti SRL v Agenţia Naţională de Administrare Fiscală (ANAF) and Administraţia Finanţelor Publice Bucureşti Sector 1 (C-257/11)

24Under Article 9(1) of that directive a ‘taxable person’ is defined by reference to the term ‘economic activity’ (see Fini H, paragraph 19).