29However, in derogation from that general rule on treatment as taxable persons laid down in Article 9(1) of the VAT Directive, Article 13(1) of that directive excludes bodies governed by public law from the capacity as a taxable person in respect of activities or economic transactions in which they engage as a public authority, unless their treatment as non-taxable persons leads to significant distortions of competition (judgment in Commission v Netherlands, C‑79/09, EU:C:2010:171, paragraph 77).
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