Judgment_paragraph 34 · 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)

34In order to determine the sector to which a resident institutional unit which is not a household, such as an NPI, should be allocated, it is necessary to establish whether it is a market or a non-market producer, so as to distinguish between entities which are to be classified as corporations and those which are not. In the case of a non-market unit, it must be ascertained whether or not that unit is controlled by government. If it is, the non-market unit will be classified in the general government sector, and if it is not, it will be classified in the NPISH sector. That classification method is apparent in particular from a combined reading of paragraphs 1.35, 2.34, 2.130, 3.31, 20.05, 20.13 and 20.17 of Annex A to Regulation No 549/2013.