Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 October 2020 – L Fund v Finanzamt D

(Case C-537/20)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Appellant on a point of law: L Fund

Respondent in the appeal on a point of law: Finanzamt D

Other party to the proceedings: Bundesministerium der Finanzen (Germany)

Question referred

Does Article 56 of the Treaty establishing the European Community (now: Article 63 of the Treaty on the Functioning of the European Union) conflict with a rule in a Member State, by virtue of which domestic specialised property funds with exclusively foreign investors are exempt from corporate income tax, while foreign specialised property funds with exclusively foreign investors are subject to limited liability for corporate income tax on their rental income obtained within the Member State?

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