Search Results for: Directive 77/388/EEC 13B(d)(6)

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GFBK Gesellschaft fur Borsenkommunikation Mbh v Finanzamt Bayreuth: ECJ 8 Nov 2012

ECJ Taxation – VAT – Directive 77/388/EEC- Article 13B(d)(6) – Exemption of the management of special investment funds – Directive 85/611- Undertakings for collective investment in transferable securities (UCITS) – Investment fund management companies – Definition of ‘management’ – Application of the exemption to third-party managers – A ‘specific’ business which ‘viewed broadly’ forms a … Continue reading GFBK Gesellschaft fur Borsenkommunikation Mbh v Finanzamt Bayreuth: ECJ 8 Nov 2012

ATP Pensionservice v Skatteministeriet: ECJ 12 Dec 2013

ECJ Opinion – Value added tax – Article 13B(d)(6) of Council Directive 77/388/EEC – Exemption of the management of special investment funds – Concept of ‘special investment funds as defined by Member States’ – Occupational retirement schemes – Defined contributions retirement schemes Judges: Cruz Villalon AG Citations: C-464/12, [2013] EUECJ C-464/12, [2014] EUECJ C-464/12 Links: … Continue reading ATP Pensionservice v Skatteministeriet: ECJ 12 Dec 2013