41The Court has also clarified that the exemption provided for in that provision is due to the fact that the letting of immovable property, whilst being an economic activity, is normally a relatively passive activity, not generating any significant added value. Such an activity must therefore be distinguished from other activities which are either industrial and commercial in nature, or have an object which is better characterised as the provision of a service rather than the mere provision of goods, such as the right to use a golf course, the right to use a bridge in consideration of payment of a toll fee or the right to install cigarette machines in commercial premises (see, to that effect, judgment of 28 February 2019, Sequeira Mesquita, C‑278/18, EU:C:2019:160, paragraph 19 and the case-law cited).
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