Judgment_paragraph 35 · Agenciart – Management Artístico Lda. v CT (C-643/23)

35It must be held that entering into an agency contract is, for a person in the acting profession, part of that person’s professional activity and is closely linked to that activity, since, if that person did not pursue that profession, the conclusion of such an agency contract, which specifically consists of the promotion and management of that activity, would necessarily be devoid of purpose.