43In the latter situation, it is for the taxable person to establish, on the basis of objective evidence, that the supplier has the status of taxable person, unless the tax authorities have the information necessary to check that that material condition governing the right to deduct VAT is satisfied. In that regard, it should be recalled that it follows from the wording of Article 9(1) of Directive 2006/112 that the concept of ‘taxable person’ is defined widely, on the basis of the factual circumstances (judgments of 6 September 2012, Tóth, C‑324/11, EU:C:2012:549, paragraph 30, and of 22 October 2015, PPUH Stehcemp, C‑277/14, EU:C:2015:719, paragraph 34), and therefore that the supplier’s status as a taxable person may be apparent from the circumstances of the case.
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