European Union – Value added tax. The Court of Justice of the European Union ruled, among other things, that art 9(1) of Council Directive (EC) 2006/112 meant that the operation of agricultural engineering works by a non-profit company which engaged in commercial activities only on an ancillary basis, constituted an economic activity within the meaning of that provision, notwithstanding the fact that those works had in large part been financed by state aid and that their operation gave rise only to revenue from modest fees.