43With regard, in the first place, to the question whether SMS Meer can be considered to be a taxable person within the meaning of Article 1 of the Eighth Directive, it should be borne in mind that that provision lays down, in essence, two cumulative conditions. First, the taxable person in question must not possess, during the period referred to in Article 7(1) of that directive, any establishment in the Member State from which he is claiming a refund. Secondly, he must not during that period have made any supplies of goods or services in respect of which the place of supply is deemed to be in that Member State, with the exception of certain supplies of specified services (see, to that effect, judgment of 6 February 2014, E.ON Global Commodities, C‑323/12, EU:C:2014:53, paragraph 42).
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