18Furthermore, since economic activities within the meaning of the Sixth Directive may consist of several consecutive transactions, the preparatory acts must themselves be treated as constituting economic activity (judgment of 29 February 1996, INZO, C‑110/94, EU:C:1996:67, paragraph 15 and the case-law cited). Thus, any person with the intention, as confirmed by objective elements, of independently starting an economic activity, and who incurs the initial investment expenditure for those purposes must be regarded as a taxable person (judgments of 8 June 2000, Breitsohl, C‑400/98, EU:C:2000:304, paragraph 34, and of 14 March 2013, Ablessio, C‑527/11, EU:C:2013:168, paragraph 25 and the case-law cited).
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