Judgment_paragraph 25 · Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira (C-692/17)

25It is also apparent from the case-law of the Court that the number and scale of the transactions cannot constitute a criterion for distinguishing between the activities of an operator acting in a private capacity, which fall outside the scope of that directive, and those of an operator whose transactions constitute an economic activity (see, to that effect, judgment of 15 September 2011, Słaby and Others, C‑180/10 and C‑181/10, EU:C:2011:589, paragraph 37 and the case-law cited).