17The Commission of the European Communities submits that the treatment of a body governed by public law as a nontaxable person requires that two cumulative conditions are fulfilled, namely that the activities must be carried out by a body governed by public law and that those activities must be carried out by that body acting as a public authority (Case C-446/98Fazenda Pública [2000] ECR I-11435, paragraph 15). It accepts, for the purpose of replying to the question referred, the national court's implicit assumption that, in the main proceedings, Lutherstadt Eisleben, in operating a crematorium, does so as a public authority and that the second subparagraph of Article 4(5) of the Sixth Directive is applicable.