Case C-520/14: Judgment of the Court (Fifth Chamber) of 12 May 2016 (request for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — Gemeente Borsele v Staatssecretaris van Financiën, 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)