Judgment_paragraph 31 · Finanzamt X v Y KG (C-207/23)

31In accordance with the case-law of the Court, the interpretation of a provision of EU law requires that account be taken not only of its wording, but also of its context and the objectives and purpose pursued by the act of which it forms part (judgment of 21 December 2023, Cofidis, C‑340/22, EU:C:2023:1019, paragraph 21 and the case-law cited).

Finanzamt X v Y KG (C-207/23)

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