Judgment_paragraph 40 · XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-312/19)

40In order to determine who, in circumstances such as those at issue in the main proceedings, must be regarded in respect of the supplies at issue as a ‘taxable person’ for the purposes of VAT, it must be established who has independently carried out the economic activity referred to. As the Advocate General has explained, in points 33, 45 and 46 of her Opinion, the criterion of independence concerns allocation of the transaction concerned to a particular person or entity, whilst also guaranteeing that the customer can exercise any right of deduction with legal certainty in that he or she will have the full name and address of the taxable person in question, in accordance with Article 226(5) of Directive 2006/112.