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International - How Recent ECJ Referrals May Place Increased Pressure on the VAT Position of Asset Managers

Country:
International
Author:
E. van Kasteren
Issue:
Derivatives & Financial Instruments, 2011 (Volume 13), No 6
Published:
23 November 2011
Recently, a number of cases on the VAT treatment of services rendered by asset managers have been or will soon be referred to the ECJ. After presenting a brief summary of the cases and the VAT issues therein, this article analyses the potential impact of the pending cases and the VAT consequences thereof and what asset managers can do to mitigate adverse VAT consequences.
 
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