C-141/20Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH

Domstolens egne nøkkelord

Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT group’) – National legislation designating the controlling company of a VAT group as a single taxable person – Concept of ‘close financial links’ – No need for the controlling company to have a majority of voting rights as well as a majority shareholding – Assessment of the independence of an economic entity in the light of standardised criteria – Scope.

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