46Contrary to what Ruhrlandklinik contends, the fact that the association does not operate for gain is, under the express wording of Article 1(2) of Directive 2008/104 and in accordance with the settled case-law of the Court (see, inter alia, judgment of 3 December 2015, Pfotenhilfe-Ungarn, C‑301/14, EU:C:2015:793, paragraph 30 and the case-law cited), not relevant in that regard. The legal form of that association, constituted as an association, is likewise not relevant since it has no bearing on the economic nature of the activities pursued.
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