Judgment of the Court (Third Chamber) of 17 December 2020.#WEG Tevesstraße v Finanzamt Villingen-Schwenningen.#Request for a preliminary ruling from the Finanzgericht Baden-Württemberg.#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.#Case C-449/19.