24It follows from the case-law referred to in the previous paragraph that a person carrying on an agricultural activity on a holding which he or she owns with his or her spouse as part of the marital community of property, has the status of a taxable person, within the meaning of Article 9(1) of the VAT Directive, where that activity is carried out independently because he or she acts in his or her own name, on his or her own behalf and under his or her own responsibility, bearing only the economic risk associated with carrying out his or her activity.
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