Judgment of the Court (First Chamber) of 17 June 2021.#K and DBKAG v Finanzamt Österreich, anciennement Finanzamt Linz.#Requests for a preliminary ruling from the Bundesfinanzgericht.#References for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1) – Exemptions – Management of special investment funds – Outsourcing – Services provided by a third party.#Joined Cases C-58/20 and C-59/20.