Judgment_paragraph 33 · Federazione Italiana Golf (FIG) v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze and Federazione Italiana Sport Equestri (FISE) v Istituto Nazionale di Statistica - ISTAT and (C-612/17, C-613/17)

33For accounting purposes under the ESA 2010, all institutional units – defined, in essence, in paragraphs 1.57 and 2.12 of Annex A to Regulation No 549/2013 as an economic entity characterised by decision-making autonomy in the exercise of its principal function – must be allocated to one of the six main sectors identified in paragraph 1.34 of Annex A to that regulation, namely households, government, financial corporations, non-financial corporations, NPISHs or the rest of the world.