67Contrary to the Federal Republic of Germany’s claims, it does not follow from the judgment of 16 September 2008, Isle of Wight Council and Others (C‑288/07, EU:C:2008:505), that the assessment of the conditions relating to the absence of distortion of competition allows the exemption in Article 132(1)(f) of Directive 2006/112 to be limited, in a general manner to the level of national legislation. In that judgment, the Court interpreted a different provision from that at issue, namely Article 4(5), second subparagraph, of the Sixth Directive, according to which bodies governed by public law are to be considered taxable persons where treatment as non-taxable persons would lead to significant distortions of competition. In that context, the Court held, in paragraph 40 of that judgment that the treatment of bodies governed by public law as taxable persons, in accordance with that provision, results from the carrying-on, as such, of a given activity, irrespective of whether or not those bodies face competition at the level of the local market on which they engage in that activity. However, it does not follow that the condition relating to the absence of distortion of competition, mentioned in Article 132(1)(f) of Directive 2006/112 allow the scope of that exemption to be limited in a general manner.
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