19As a preliminary point, it should be observed that, although the VAT Directive gives a very wide scope to VAT, only activities of an economic nature are covered by that tax (judgment of 29 October 2009, Commission v Finland, C‑246/08, EU:C:2009:671, paragraph 34). It is apparent from Article 2 of that directive that, among the services supplied within the territory of a Member State, only services supplied for consideration by a taxable person acting as such are subject to VAT (order of 12 January 2017, MVM, C‑28/16, EU:C:2017:7, paragraph 24).
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