Judgment of the Court (Fifth Chamber) of 12 May 2016.#Gemeente Borsele v Staatssecretaris van Financiën and Staatssecretaris van Financiën v Gemeente Borsele.#Reference for a preliminary ruling — Value added tax — Directive 2006/112/EC — Articles 2(1)(c) and 9(1) — Taxable persons — Economic activities — Definition — Transport of schoolchildren.#Case C-520/14. Judgment of the Court (Fifth Chamber) of 12 May 2016