22In the present case, in order to determine whether the transport for schoolchildren provided by a municipality under conditions such as those described in the main proceedings constitutes an economic activity within the meaning of the second subparagraph of Article 9(1) of the VAT Directive, it is therefore necessary to establish, in the first place, whether, in organising that school transport, such a municipality supplied a service for the purposes of Article 2(1)(c) of the VAT Directive.
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