32In that regard, the Court has stated that an activity may be regarded as an economic activity, within the meaning of the second subparagraph of Article 9(1) of the VAT Directive, only where the activity corresponds to one of the chargeable events defined in Article 2(1) of that directive (judgment of 12 May 2016, Gemeente Borsele et Staatssecretaris van Financiën, C‑520/14, EU:C:2016:334, paragraph 21).
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