Judgment_paragraph 34 · PPUH Stehcemp sp. j Florian Stefanek, Janina Stefanek, Jaroslaw Stefanek v Dyrektor Izby Skarbowej w Łodzi (C-277/14)

34According to Article 4(1) and (2) of the Sixth Directive, a taxable person is any person who independently carries out any economic activity of producers and persons supplying services, whatever the purpose or results of that activity. It follows from this that the concept of ‘taxable person’ is defined widely, on the basis of the factual circumstances (see judgment in Tóth, C‑324/11, EU:C:2012:549, paragraph 30).