33In order to establish whether such an entity independently carries out economic activities, it is necessary to ascertain, as is apparent from the case-law of the Court, whether, in the pursuit of those activities, it is in an employer-employee relationship vis-à-vis the municipality to which it is linked (see, to that effect, judgments in Commission v Netherlands, 235/85, EU:C:1987:161, paragraph 14; Ayuntamiento de Sevilla, C‑202/90, EU:C:1991:332, paragraph 10; FCE Bank, C‑210/04, EU:C:2006:196, paragraphs 35 to 37; and Commission v Spain, C‑154/08, EU:C:2009:695, paragraphs 103 to 107).
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