CELEX: 62019CA0868
Language: en
Date: 2021-04-15 00:00:00
Title: Case C-868/19: Judgment of the Court (Seventh Chamber) of 15 April 2021 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg — Germany) — M-GmbH v Finanzamt für Körperschaften (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)

7.6.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 217/12
            
         
      Judgment of the Court (Seventh Chamber) of 15 April 2021 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg — Germany) — M-GmbH v Finanzamt für Körperschaften
      (Case C-868/19) (1)
      
      (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)
      (2021/C 217/16)
      Language of the case: German
      
         Referring court
      
      Finanzgericht Berlin-Brandenburg
      
         Parties to the main proceedings
      
      
         Applicant: M-GmbH
      
         Defendant: Finanzamt für Körperschaften
      
         Operative part of the judgment
      
      Article 11 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in light of the principles of legal certainty, proportionality and fiscal neutrality, must be interpreted as meaning that it precludes a national law which makes the option for a partnership to create, alongside the undertaking of the controlling company, a group of persons which may be considered to be a single taxable person for value added tax, on the condition that the partners in the partnership, alongside the controlling company, are solely persons who are financially integrated in that undertaking.
      
         (1)  OJ C 77, 9.3.2020.