European Union – Value added tax. Article 13(1) of Council Directive (EC) 2006/112 should be interpreted as meaning that, subject to verification of the relevant matters of fact and national law by the referring court where a company performed certain public municipal tasks under a contract concluded between that company and a municipality, such activity did not fall within the scope of the rule of treatment as a non-taxable person for VAT purposes laid down by that provision, if that activity constituted an economic activity within the meaning of art 9(1) of that directive. The Court of Justice so held in proceedings concerning a taxpayer company's liability to VAT in respect of certain activities it was responsible for under a contract concluded between that company and the Municipality of Nagyszénás (Hungary).