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.
Citations:
[2007] ECR I-5517, [2007] EUECJ C-363/05
Links:
Jurisdiction:
European
Citing:
Reference – JP Morgan Fleming, Claverhouse Investment Trust Plc and Another v Revenue and Customs FTTTx 10-Sep-2005
Matter referred to European Court . .
Cited by:
Cited – Revenue 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
