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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).