24As far as this point is concerned, it must be remembered that it is for the person seeking deduction of VAT to establish that he meets the conditions for eligibility and, in particular, to prove that he satisfies the criteria for being considered to be a taxable person. Therefore Article 4 of the Sixth Directive does not preclude the revenue authorities from requiring the declared intention to be supported by objective evidence (see Case 268/83Rompelman, cited above, paragraph 24). It follows that the administrative or judicial authorities called upon to give a decision on this question must evaluate all the specific circumstances of a given case in order to determine whether the purpose of the activity in question, in the present case the exploitation of property in the form of hiring it out, is to obtain income on a continuing basis.