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 ‘distinct whole’ – Levying of tax on unlawful commercial activities – Principle of fiscal neutrality
Citations:
C-275/11, [2012] EUECJ C-275/11, [2013] EUECJ C-275/11
Links:
Statutes:
Directive 77/388/EEC 13B(d)(6)
Jurisdiction:
European
VAT
Updated: 28 May 2022; Ref: scu.465992
