CELEX: 62020CN0537
Language: en
Date: 2020-10-21 00:00:00
Title: Case C-537/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 October 2020 — L Fund v Finanzamt D

18.1.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 19/21
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 October 2020 — L Fund v Finanzamt D
      (Case C-537/20)
      (2021/C 19/27)
      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?