C-868/19M-GmbH v Finanzamt für Körperschaften

Domstolens egne nøkkelord

Reference for a preliminary ruling – Value-added tax (VAT) – Directive 2006/112/EC – Article 9 – Taxable persons – Article 11 – Option for the Member States to treat as a single taxable person persons who are independent from a legal point of view but are closely linked to one another financially, economically and organisationally (‘VAT group’) – Concept of ‘close financial links’ – National legislation according to which partnerships, whose partners, alongside the controlling company, are not solely financially integrated persons in the undertaking of the controlling company, are prevented from being a member of a VAT group – Legal certainty – Preventative measures against fraud and tax evasion – Proportionality – VAT neutrality.

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