Court of Justice (Fourth Chamber) 10 December 2020, C-488/18 (Finanzamt Kaufbeuren mit Außenstelle Füssen v Golfclub Schloss Igling e.V.)

JUDGMENT OF THE COURT (Fourth Chamber) 10 December 2020 ( *1 ) (Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(m) – Exemption for ‘certain services closely linked to sport or physical education’ – Direct effect – Concept of ‘non-profit-making organisations’) In Case C‑488/18, REQUEST for a preliminary ruling under Article 267 TFEU