28The terms used in that provision, in particular the term ‘any person who’, give the notion of ‘taxable person’ a broad definition focused on independence in the pursuit of an economic activity to the effect that, as the Advocate General has observed in points 28 to 29 of his Opinion, all persons — natural or legal, both public and private, even entities devoid of legal personality — which, in an objective manner, satisfy the criteria set out in that provision are regarded as being taxable persons for the purposes of VAT.
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