The Vague Concept of “Taxable Person” in EU VAT Law

Despite numerous judgments of the Court of Justice of the European Union (ECJ) on the interpretation of the EU concept of “taxable person”, that concept still appears to lack clarity. In this article, the author gives an overview of the ECJ’s decisions on this topic and then discusses two recent controversial decisions of the highest judicial authority in tax matters in Germany, the Bundesfinanzhof.