Judgment of the Court (Fourth Chamber) of 10 December 2020.#Finanzamt Kaufbeuren mit Außenstelle Füssen v Golfclub Schloss Igling e.V.#Request for a preliminary ruling from the Bundesfinanzhof.#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’.#Case C-488/18.