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Art. 4.
- (1)
- Independent economic activity is any activity performed regularly or by occupation, including any intellectual activity performed as a liberal profession.
- (2)
- Furthermore, independent economic activity is also any activity related to production, trade, agriculture, the provision of services, the mining of raw materials, and the performance of preparatory or ancillary operations for the purpose of the use or consumption by consumers.
- (3)
- The exploitation of tangible or intangible property for the purpose of obtaining income therefrom shall also be considered to be independent economic activity, provided it is carried out on a continuing basis.
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