28In the second place, as the Advocate General observed in points 49 and 50 of her Opinion, it should be noted that the existence of a supply of services for consideration within the meaning of the abovementioned provision is not sufficient to establish the existence of an economic activity within the meaning of Article 9(1) of the VAT Directive.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.