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Julia Fernández Arribas
15th September 2020

Court of Justice to clarify single taxable entity rules under Article 4(4) of the Sixth Directive

A request for a preliminary ruling (Finanzamt T, C-269/20) lodged before the Court of Justice by the German Federal Finance Court (Bundesfinanzhof) on the interpretation of Articles 4(4) and 6(2) of the Sixth Directive, on the harmonisation of law of the Member States relating to turnover taxes, has been published. 

Specifically, the questions referred to the Court of Justice concern the power to treat separate legal persons as a single taxable entity and whether certain services are not subject to tax following that specific treatment.

In the national proceedings leading to the request, the applicant, a foundation governed by public law, provided services for consideration and performed tasks in its official capacity for w


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