28 Hvis momsfritagelsen for den pågældende virksomhed førte til konkurrencefordrejning af en vis betydning i sjette direktivs artikel 4, stk. 5, andet afsnits forstand, ville den virksomhed, der består i at stille broen til rådighed for benyttelse mod betaling af bropenge, være afgiftspligtig i medfør af denne bestemmelse.
28 It is true that, if exemption of the activity in question from VAT would lead to significant distortions of competition within the meaning of the second subparagraph of Article 4(5) of the Sixth Directive, the provision of access to that bridge on payment of a toll would be taxable by virtue of that same provision.