41With regard to a company established in one Member State and its branch located in another Member State, it is apparent from the case-law of the Court that those two entities constitute a single taxable person subject to VAT (see, to that effect, judgments of 23 March 2006, FCE Bank, C‑210/04, EU:C:2006:196, paragraph 37; of 16 July 2009, Commission v Italy, C‑244/08, not published, EU:C:2009:478, paragraph 38; and of 12 September 2013, Le Crédit Lyonnais, C‑388/11, EU:C:2013:541, paragraph 34), unless it is established that the branch carries out an independent economic activity. It is necessary in that regard to determine whether that branch may be considered to be independent, in particular in that it bears the economic risk arising from its business (judgment of 23 March 2006, FCE Bank, C‑210/04, EU:C:2006:196, paragraph 35).
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