25In that regard, BBL notes the Court's case-law relating to financial instruments which establishes a distinction between transactions which constitute economic activities for the purposes of the Sixth Directive and those which do not, in particular Case C-60/90 Polysar Investments Netherlands [1991] ECR I-3111; Case C-333/91 Sofitam [1993] ECR I-3513 and Case C-155/94 Wellcome Trust [1996] ECR I-3013.
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