Judgment of the Court (Seventh Chamber) of 15 April 2021

M-GmbH v Finanzamt für Körperschaften

Request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg

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

Case C-868/19

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general - 'Information on unpublished decisions' section)