Judgment_paragraph 46 · XT v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos and Vilniaus apskrities valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (C-312/19)

46That conclusion is not affected either by the fact that the partner provided significant finance for the purchase of the plot of land and that it was decided, when the partnership came to an end, to divide up the liabilities and the assets produced or by the fact that the decisions relating to the economic activity which is at issue in the main proceedings – and in the context of which the supplies at issue were made – such as the purchase of the plot of land and the decision to pursue a building project by using the sums obtained from selling the first building, were taken by the partners together. In the light of the fact that in the relations with third parties only XT was present, and that he did not mention the partnership at issue or the identity of his partner, the acts resulting from those decisions were carried out, as the Advocate General has observed, in essence, in point 54 of her Opinion, not by or for that partnership, but by XT, on his own behalf.