Under disse omstændigheder kan begrebet »investeringsgoder benyttet af den afgiftspligtige person i hans virksomhed« i sjette direktivs artikel 19, stk. 2, ikke omfatte goder, hvis videresalg for den pågældende afgiftspligtige person har karakter af en sædvanlig økonomisk aktivitet.
In those circumstances, the notion of ‘capital goods used by the taxable person for the purposes of his business’ within the meaning of Article 19(2) of the Sixth Directive cannot include capital goods the sale of which is, for the taxable person concerned, in the nature of a normal business activity.