19In those circumstances, contrary to what the Netherlands Government claims, itis irrelevant that the partner confines his activity to letting an item of tangible property to the partnership of which he is a member. That circumstance is of no consequence for the purpose of determining whether the partner is acting independently, within the meaning of Article 4(1) of the Sixth Directive, in carrying on the economic activity concerned but may, at most, have a bearing on the question whether there can be said to be an economic activity at all, within the meaning of that article. In that respect, however, as the national court observed, it is clear from paragraph 22 of the judgment in Enkler, cited above, that the letting of tangible property constitutes exploitation of such property which must be classified as an ‘economic activity’ within the meaning of Article 4(2) of the Sixth Directive if it is done for the purpose of obtaining income therefrom on a continuing basis.
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