ECJ Taxation – Sixth VAT Directive – Article 13B(d)(6) – Management of special investment funds – Exemption – Meaning of -management – Functions of a depositary – Delegation of administrative management function.
Citations:
Times 06-Jun-2006, [2006] EUECJ C-169/04
Links:
European, VAT
Updated: 06 July 2022; Ref: scu.241474