29The German Government adds that the sense and purpose of Article 6(2)(a) of the Sixth Directive, namely to avoid the non-taxation of private use of business assets (see Case 50/88 Kühne [1989] ECR 1925, paragraph 8), also militate in favour of the proposition that Article 13B(b) of the directive applies to private use. From the point of view of final consumption, whether the taxable person leases the residence or uses it himself is immaterial. It is therefore appropriate, in this case, to treat both cases alike for tax purposes.
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