79In relation, first, to the first subparagraph of Article 13(1) of Directive 2006/112, the Court has held on numerous occasions that two conditions must be cumulatively fulfilled in order for that provision to apply: the activities must be carried out by a body governed by public law and they must be carried out by that body acting as a public authority (see, to that effect, judgments of 16 September 2008, Isle of Wight Council and Others, C‑288/07, EU:C:2008:505, paragraph 19 and the case-law cited, and of 16 July 2009, Commission v Ireland, C‑554/07, EU:C:2009:464, paragraph 41).
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