19The Court has also clarified that the exemption provided for in Article 13B(b) of the Sixth Directive is due to the fact that the leasing of immovable property, whilst being an economic activity, is normally a relatively passive activity, not generating any significant added value. Such an activity is thus to be distinguished from other activities which are either industrial and commercial in nature, such as those giving rise to the exceptions referred to in Article 13B(b)(1) to (4) of that directive, or have as their subject matter something which is best understood as the provision of a service rather than simply the making available of property, such as the right to use a golf course, the right to use a bridge in consideration of payment of a toll or the right to install cigarette machines in commercial premises (see, to that effect, judgment of 4 October 2001, ‘Goed Wonen’, C‑326/99, EU:C:2001:506, paragraphs 52 and 53, and of 18 November 2004, Temco Europe, C‑284/03, EU:C:2004:730, paragraph 20).
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