28In order to establish that an economic activity is being carried out in an independent manner, it is necessary to examine whether the person concerned performs his activities in his own name, on his own behalf and under his own responsibility, and whether he bears the economic risk associated with the carrying-out of those activities (judgments of 27 January 2000, Heerma, C‑23/98, EU:C:2000:46, paragraph 18; of 18 October 2007, van der Steen, C‑355/06, EU:C:2007:615, paragraph 23, and of 29 September 2015, Gmina Wrocław C‑276/14, EU:C:2015:635, paragraph 34).
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