Court of Justice (First Chamber) 1 December 2022, C-141/20 (Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH.)

JUDGMENT OF THE COURT (First Chamber) 1 December 2022 ( *1 ) (Reference for a preliminary ruling – Value added tax (VAT) – Sixth Directive 77/388/EEC – Second subparagraph of Article 4(4) – Taxable persons – Option for Member States to treat as a single taxable person entities that are legally independent but closely bound to one another by financial, economic and organisational links (‘VAT