21According to Article 2 of Directive 2006/112 concerning taxable transactions, together with the importation of goods, the intra-Community acquisition of goods, the supply of goods and the supply of services effected for consideration within the territory of the country by a taxable person are subject to VAT. Furthermore, under Article 9 of that directive, ‘taxable person’ means any person who independently carries out an economic activity, whatever the purpose or results of that activity (see, inter alia, judgments of 26 March 1987 in Commission v Netherlands, 235/85, EU:C:1987:161, paragraph 6; 16 September 2008 in Isle of Wight Council and Others, C‑288/07, EU:C:2008:505, paragraphs 26 and 27; and 29 October 2009 in Commission v Finland, C‑246/08, EU:C:2009:671, paragraph 35).
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