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Case C-537/20: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 21 October 2020 — L Fund v Finanzamt D
ECLI:EU:UNKNOWN:62020CN0537
62020CN0537
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18.1.2021
EN
Official Journal of the European Union
C 19/21
(Case C-537/20)
(2021/C 19/27)
Language of the case: German
Referring court
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?