91The Court has stated, inter alia, that the significant distortions of competition, to which the treatment as non-taxable persons of bodies governed by public law acting as public authorities would lead, must be evaluated by reference to the activity in question, as such, without such evaluation relating to any market in particular, and by reference not only to actual competition, but also to potential competition, provided that the possibility of a private operator entering the relevant market is real and not purely hypothetical (see, to that effect, judgment of 16 September 2008, Isle of Wight Council and Others, C‑288/07, EU:C:2008:505, paragraphs 53 and 65).
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