Case C-141/20: Judgment of the Court (First Chamber) of 1 December 2022 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Kiel v Norddeutsche Gesellschaft für Diakonie mbH (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 group’) — National legislation designating the controlling company of a VAT group as a single taxable person — Concept of ‘close financial links’ — Need for the controlling company to have a majority of voting rights as well as a majority shareholding — No need — Assessment of the independence of an economic entity in the light of standardised criteria — Scope)