31The first subparagraph of Article 213(1) of the directive provides that every taxable person is to state when his activity as a taxable person commences, changes or ceases. However, despite the importance of that declaration for the smooth functioning of VAT, it cannot constitute an additional condition to be met in order to have the status of a taxable person within the meaning of Article 9(1) of that directive, given that Article 213 appears in Chapter 2, entitled ‘Identification’, of Title XI of the directive.
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