Judgment_paragraph 16 · Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz (C-219/12)

16Under Article 4(1) of the Sixth Directive, ‘taxable person’ means any person who independently carries out in any place any economic activity specified in paragraph 2 thereof, whatever the purpose or results of that activity. ‘Economic activity’ is defined in Article 4(2) as including all activities of producers, traders and persons supplying services, inter alia the exploitation of tangible or intangible property for the purpose of obtaining income therefrom on a continuing basis (see Case C-284/04 T-Mobile Austria and Others [2007] ECR I-5189, paragraph 33, and Case C-369/04 Hutchison 3G and Others [2007] ECR I-5247, paragraph 27).