CELEX: 62020CN0058
Language: en
Date: 2020-02-04 00:00:00
Title: Case C-58/20: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 4 February 2020 — K v Finanzamt Linz

8.6.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 191/8
            
         
      Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 4 February 2020 — K v Finanzamt Linz
      (Case C-58/20)
      (2020/C 191/10)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzgericht
      
         Parties to the main proceedings
      
      
         Appellant: K
      
         Respondent authority: Finanzamt Linz
      
         Question referred
      
      Must Article 135(1)(g) of Directive 2006/112/EC (1) be interpreted as meaning that the term ‘management of special investment funds’ also covers the tax-related responsibilities entrusted by the management company to a third party, consisting of ensuring that the income received by unit-holders from investment funds is taxed in accordance with the law?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).