In its judgment of 4 May 2017 – C 274/15 – Commission/Luxemburg, the ECJ gave its opinion on the independence of associations and immediacy of the use of transactions within the meaning of Art. 132 para. 1 lit. f of the VAT Directive. This judgment is the first of a series of ECJ judgments on the interpretation of this regulation. Opinions on various aspects of further proceedings currently pending before the ECJ have already been published. The ECJ’s case law will have a significant impact on German law, as Germany has only implemented the Union tax exemption regulation for cost sharing associations to a very limited extent.