European Court of Justice (First Chamber).

A. Tizzano, President of the Chamber, M. Berger, A. Borg Barthet (Rapporteur), E. Levits and J.-J. Kasel (Judges), M. Wathelet, Advocate General.

Judgment delivered 13 June 2013*.

Common system of value added tax – Directive 2006/112/EC – art. 9(1) – Concept of ‘taxable person’ – Natural person – Taxable supply of a service – Occasional supply – Unconnected with a registered professional activity subject to VAT – Self-employed bailiff.

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