29In that regard, according to the Court’s case-law, in order to determine whether a service is supplied ‘in return for remuneration’, so that the activity in question is to be classified as an economic activity (see, to that effect, the judgment of 26 March 1987 in Commission v Netherlands, 235/85, EU:C:1987:161, paragraph 15), all the circumstances in which it is supplied have to be examined (see, to that effect, judgment of 26 September 1996 in Enkler, C‑230/94, EU:C:1996:352, paragraph 27).
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