Offentligrättsliga organ skall i vart fall anses som beskattningsbara personer när det gäller de verksamheter som anges i bilaga I, såvida dessa inte bedrivs i försumbart liten skala. ###>In any event, bodies governed by public law shall be regarded as taxable persons in respect of the activities listed in Annex I, provided that those activities are not carried out on such a small scale as to be negligible.