The Resource Is the VAT exemption for the management of special investment funds applicable on a purchased investment management service (by using an IT platform) if the service is a single supply and is used for the management of both SIFs and non-SIFs?

Is the VAT exemption for the management of special investment funds applicable on a purchased investment management service (by using an IT platform) if the service is a single supply and is used for the management of both SIFs and non-SIFs?

Label
Is the VAT exemption for the management of special investment funds applicable on a purchased investment management service (by using an IT platform) if the service is a single supply and is used for the management of both SIFs and non-SIFs?
Title
Is the VAT exemption for the management of special investment funds applicable on a purchased investment management service (by using an IT platform) if the service is a single supply and is used for the management of both SIFs and non-SIFs?
Creator
Subject
Language
  • eng
  • eng
Summary
This article discusses the judgment of the Court of Justice of the European Union in the BlackRock Investment Management case, on the application of the VAT exemption for the management of special investment funds
Citation source
In: Finance and capital markets. - Amsterdam. - Vol. 22 (2020), no. 3 ; 12 p
http://library.link/vocab/creatorName
  • Boy, U
  • Jouby, N
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • VAT exemption
  • supply (VAT)
  • investment fund
  • information technology
Label
Is the VAT exemption for the management of special investment funds applicable on a purchased investment management service (by using an IT platform) if the service is a single supply and is used for the management of both SIFs and non-SIFs?
Instantiates
Publication
Note
20201221
Other control number
dfi_2020_03_e2_1.html
Label
Is the VAT exemption for the management of special investment funds applicable on a purchased investment management service (by using an IT platform) if the service is a single supply and is used for the management of both SIFs and non-SIFs?
Publication
Note
20201221
Other control number
dfi_2020_03_e2_1.html

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...