Judgment_paragraph 27 · Administraţia Judeţeană a Finanţelor Publice Sibiu and Direcţia Generală Regională a Finanţelor Publice Braşov v LN (C-655/19)

27As regards the term ‘exploitation’ within the meaning of the second subparagraph of Article 9(1) of the VAT Directive, it is well-established case-law that that concept, in accordance with the requirements of the principle of neutrality of the common system of VAT, refers to all transactions, whatever may be their legal form, by which it is sought to obtain income from the goods in question on a continuing basis (see, to that effect, judgments of 6 October 2009, SPÖ Landesorganisation Kärnten, C‑267/08, EU:C:2009:619, paragraph 20 and the case-law cited, and of 2 June 2016, Lajvér, C‑263/15, EU:C:2016:392, paragraph 24 and the case-law cited).