Case C-449/19: Judgment of the Court (Third Chamber) of 17 December 2020 (request for a preliminary ruling from the Finanzgericht Baden-Württemberg — Germany) — WEG Tevesstraße v Finanzamt Villingen-Schwenningen (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemption for leasing and letting immovable property — National legislation exempting from VAT the supply of heat by an association of residential property owners to property owners belonging to that association)