Court of Justice 23 December 2015, C-520/14 (Opinion of Advocate General Kokott delivered on 23 December 2015.)

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 23 December 2015 ( 1 ) Case C‑520/14 Gemeente Borsele v Staatssecretaris van Financiën (Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) ‛Tax legislation — Value added tax — Article 9(1) of Directive 2006/112/EC — Taxable person — Economic activity — Transport of school pupils on behalf of a municipality — Parents’