66Relying on the judgment of 12 September 2000, Commission v France (C‑276/97, EU:C:2000:424, paragraph 40), among others, the Commission notes that according to the Court’s case-law the treatment of bodies governed by public law as non-taxable persons depends primarily on how their activities are pursued, and that activities in which they engage as public authorities are those engaged in by those bodies under the special legal regime applicable to them and do not include activities pursued by them under the same legal conditions as those that apply to private traders and that, according to the judgment of 14 December 2000, Fazenda Pública (C‑446/98, EU:C:2000:691, paragraph 21), it is necessary in that regard to analyse the conditions laid down by national law for the pursuit of the activity at issue.
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