38According to the settled case-law of the Court, the question whether, at the time when it received delivery of the goods, the taxable person was acting as a taxable person, namely for the purposes of an economic activity, is a question of fact which it is for the referring court to consider in the light of all the circumstances of the case, including the nature of the goods concerned and the period which elapsed between the acquisition of the goods and their use for the purposes of the taxable person’s economic activity (judgments of 11 July 1991, Lennartz, C‑97/90, EU:C:1991:315, paragraph 21, and of 22 October 2015, Sveda, C‑126/14, EU:C:2015:712, paragraph 21).
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