76As a preliminary point, it should be noted that, as can be seen from the scheme and purpose of Directive 2006/112, as well as from the place of Article 13 of that directive in the common system of VAT established by the Sixth Directive, any activity of an economic nature is, in principle, to be taxable. As a general rule and in accordance with Article 2(1) of Directive 2006/112, the supply of services for consideration, including those supplied by bodies governed by public law, is to be subject to VAT. Articles 9 and 13 of Directive 2006/112 thus give a very wide scope to VAT (see, to that effect, judgments of 16 September 2008, Isle of Wight Council and Others, C‑288/07, EU:C:2008:505, paragraphs 25 to 28 and 38, and of 16 July 2009, Commission v Ireland, C‑554/07, not published, EU:C:2009:464, paragraph 39).
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