JP Morgan Fleming Claverhouse Investment Trust and Another v HM Revenue and Customs (Taxation): ECJ 1 Mar 2007

ECJ Value added tax – Exemption of the management of special investment funds Concept of ‘special investment funds as defined by Member States’ discretion limits – Closed-ended investment funds.


[2007] ECR I-5517, [2007] EUECJ C-363/05






ReferenceJP Morgan Fleming, Claverhouse Investment Trust Plc and Another v Revenue and Customs FTTTx 10-Sep-2005
Matter referred to European Court . .

Cited by:

CitedRevenue and Customs v The Investment Trust Companies SC 11-Apr-2017
Certain investment trust companies (ITCs) sought refunds of VAT paid on the supply of investment management services. EU law however clarified that they were not due. Refunds were restricted by the Commissioners both as to the amounts and limitation . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 26 July 2022; Ref: scu.249897