Back to EUR-Lex homepage

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search
You are here

Document 62020CN0058

Case C-58/20: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 4 February 2020 — K v Finanzamt Linz

OJ C 191, 8.6.2020, p. 8–8 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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).

Top