The Resource Advocate General's opinion on the VAT treatment applicable to portfolio management services

Advocate General's opinion on the VAT treatment applicable to portfolio management services

Label
Advocate General's opinion on the VAT treatment applicable to portfolio management services
Title
Advocate General's opinion on the VAT treatment applicable to portfolio management services
Creator
Subject
Language
eng
Summary
This article looks at the ECJ case 'Deutsche Bank' (C-44/11) and the VAT treatment to be applied to individual portfolio management services. Based on the opinion delivered by the Advocate General Sharpston, the authors seek to analyse the characteristics of portfolio management services and the consequences to be expected if the court follows the opinion
Citation source
In: Tax planning international : European tax service. - London. - Vol. 14 (2012),
http://library.link/vocab/creatorName
  • Jaster, E
  • Murchner, I
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT exemption
  • financial services
  • place of supply
Label
Advocate General's opinion on the VAT treatment applicable to portfolio management services
Instantiates
Publication
Label
Advocate General's opinion on the VAT treatment applicable to portfolio management services
Publication

Library Locations

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      52.37366609999999 4.9336932
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