Asunto C-141/20: Petición de decisión prejudicial planteada por el Bundesfinanzhof (Alemania) el 23 de marzo de 2020 — Finanzamt Kiel / Norddeutsche Gesellschaft für Diakonie mbH
Section | Serie C |
6.7.2020 ES Diario Oficial de la Unión Europea C 222/17
1) ¿Debe interpretarse el artículo 4, apartado 4, párrafo segundo, en relación con el artículo 21, apartados 1, letra a), y 3, de la Directiva 77/388/CEE, (1) en el sentido de que permite a los Estados miembros considerar sujeto pasivo a un miembro del grupo a efectos del IVA (sociedad dominante) en lugar de al grupo a efectos del IVA
2) En caso de respuesta negativa a la primera cuestión: ¿puede invocarse a este respecto el artículo 4, apartado 4, párrafo segundo, en relación con el artículo 21, apartados 1, letra a), y 3, de la Sexta Directiva
3) En la comprobación que se ha de realizar conforme al apartado 46 de la sentencia del Tribunal de Justicia de 16 de julio de 2015, Larentia + Minerva, (2) para determinar si el requisito de integración financiera que prevé el artículo 2, apartado 2, punto 2, primera frase, de la Umsatzsteuergesetz (Ley del impuesto sobre el volumen de negocios) constituye una medida admisible, necesaria y adecuada para alcanzar los objetivos dirigidos a prevenir las prácticas o los...
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