18It is clear from the wording of Article 2(1) of the Sixth Directive that a taxable person must act ‘as such’ for a transaction to be subject to VAT. However, a taxable person carrying out a transaction in a private capacity does not act as a taxable person and such a transaction is not subject to VAT (see, to that effect, judgments in Armbrecht, C-291/92, EU:C:1995:304, paragraphs 16 to 18, and Bakcsi, C-415/98, EU:C:2001:136, paragraph 24).
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