27As the Advocate General observed in point 43 of his Opinion, the VAT Directive thus takes into account the professional and regular nature of the exercise of economic activities as general criteria for attributing persons the status of taxable person for VAT purposes. However those criteria are adapted in relation to immovable property transactions, since, in accordance with Article 12(1)(a), the VAT Directive allows Member States also to regard as a taxable person anyone who supplies, on an occasional basis, a building or part of a building and the land on which it stands, before its first occupation.
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