Judgment_paragraph 24 · Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira (C-692/17)

24It must be noted that the Court has already interpreted the first subparagraph of Article 9(1) of Directive 2006/112 in the case giving rise to the judgment of 13 June 2013, Kostov (C‑62/12, EU:C:2013:391), which raised the issue of the liability to VAT of transactions carried out on an occasional basis by a taxable person for VAT purposes in respect of his main activity, where that person’s secondary activity, while constituting an economic activity having a connection with his main activity, was not the same as that main activity. The Court held that a taxable person for VAT purposes in respect of an economic activity which he carries out permanently must be regarded as a ‘taxable person’ in respect of any other economic activity carried out occasionally, provided that that activity constitutes an activity within the meaning of the second subparagraph of Article 9(1) of Directive 2006/112 (see, to that effect, judgment of 13 June 2013, Kostov, C‑62/12, EU:C:2013:391, paragraph 31).