taxable person definition

taxable person means any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity.
taxable person means a person who is registered or liable to be registered under section 22 or section 24;
taxable person means a person who is registered or liable to be registered;

More Definitions of taxable person

taxable person means any taxable person of the Republic of Lithuania or a foreign state.
taxable person means every person who is registered or is liable to be registered and liable to pay tax under this Act;
taxable person means any person other than—
taxable person means any individual or body of individuals (including a family, any corporation sole, trustee or executor) having any income which is chargeable with tax under the provisions of this Act;
taxable person means a taxable person not established within the Community as defined in point (1) of Article 358a of Directive 2006/112/EC, or a taxable person not established in the Member State of consumption, as defined in point (1) of the first paragraph of Article 369a of that Directive.
taxable person means any person [not being an employee acting as such] who carries out, even on an occasional basis, a taxable transaction within the territory of a Contracting State. Taxable person shall also include ultimate ben- eficiaries on whose benefit as beneficial owner or on whose behalf, directly or indirectly, a trans- action is carried on. Intermediaries acting in their own name
taxable person means any person who, independently, carries out in any place any economic activity, whatever the purpose or results of that activity. Any activity of producers, traders or persons supplying services, including mining and agricultural activities and activities of the professions, shall be regarded as 'economic activity'. The exploitation of tangible or intangible property for the purposes of obtaining income therefrom on a continuous basis shall in particular be regarded as an economic activity.”