Case C-488/18: Judgment of the Court (Fourth Chamber) of 10 December 2020 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt Kaufbeuren mit Außenstelle Füssen v Golfclub Schloss Igling e.V. (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(m) — Exemption of ‘certain provisions of services closely linked to sport or physical education’ — Direct effect — Concept of ‘non-profit-making organisations’)