Request for a preliminary ruling from the Tribunal da Relação de Lisboa (Portugal) lodged on 26 October 2023 – Agenciart – Management Artístico, Sociedade Unipessoal, Lda. v CT

(Case C-643/23, Agenciart – Management Artístico)

Language of the case: Portuguese

Referring court

Tribunal da Relação de Lisboa

Parties to the main proceedings

Applicant: Agenciart – Management Artístico, Sociedade Unipessoal, Lda.

Defendant: CT

Question referred

Should a natural person who habitually carries on the acting profession on a freelance basis for financial remuneration be categorised as an ‘undertaking’ within the meaning and for the purposes of recital 5 and Article 2(3) of Directive 2011/7/EU ¹ of the European Parliament and of the Council of 16 February 2011, even though that person has no organised structure of resources (merely carrying on that activity but having no premises of his or her own, staff or tools or equipment related to the professional activity)?

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¹ Directive 2011/7/EU of the European Parliament and of the Council of 16 February 2011 on combating late payment in commercial transactions (OJ 2011 L 48, p. 1).