57Moreover, applying the rules of interpretation set out in paragraph 22 above (see, inter alia, Case C-473/08 Eulitz [2010] ECR I-907, paragraph 42 and the case‑law cited), the Court has held, in relation to the concept of ‘organisations recognised as charitable by the Member State concerned’ as referred to in Article 13A(1)(g) of the Sixth Directive, that that concept is in principle sufficiently broad to encompass natural persons and private profit-making entities (see Case C-216/97 Gregg [1999] ECR I-4947, paragraph 17; Hoffmann, paragraph 24; Kingscrest Associates and Montecello, paragraphs 35 and 47; and Case C-492/08 Commission v France [2010] ECR I-5471, paragraphs 36 and 37).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.