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Re: [open-regulatory-compliance] FAQ - does the CRA impact me
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> On 23 Dec 2024, at 10:51, Federico Leva via open-regulatory-compliance <open-regulatory-compliance@xxxxxxxxxxx> wrote:
>
> Dirk-Willem wrote:
>> Instead - in two places in the final text where edited to make it even more an either/or. And if we search through a lot of other EU legislation and CJEU examples - it seems that the dominant interpretation is an either/or. Not a `natural persons' is a special subset of the larger `legal persons' group.
> Even IATE notes the ambiguity...
> https://iate.europa.eu/entry/result/773955
I found the same in a lot of CJEU examples - with rulings that "the concept of “legal person” cannot be interpreted as an autonomous concept but must be interpreted in light of the law of the issuing State" and quite a few tax related rulings that come down to an either/or (but these were Dutch and NL civil code[1] is very explicit about this either/or; i.e. it is not a superset.
Dw.
1: https://wetten.overheid.nl/BWBR0003045/2024-06-22
