Judgment_paragraph 37 · Szef Krajowej Administracji Skarbowej v Polfarmex Spółka Akcyjna w Kutnie (C-421/17)

37As regards, fifthly, the condition that a taxable person acts as such in the context of the proposed transaction, it must be noted that a taxable person, within the meaning of the second subparagraph of Article 9(1) of the VAT Directive, acts as such, in principle, only if he does so as part of his economic activity (see, to that effect, judgment of 4 October 1995, Armbrecht, C‑291/92, EU:C:1995:304, paragraph 17).