Abbey National plc, Inscape Investment Fund v Commissioners of Customs and Excise: ECJ 4 May 2006

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:

Bailii

European, VAT

Updated: 06 July 2022; Ref: scu.241474