International - The VAT Exemption for the Management of Special Investment Funds: A Never Ending Journey?
- E. van Kasteren
- Derivatives & Financial Instruments, 2016 (Volume 18), No 2
- 31 March 2016
Although the journey towards fully understanding the wider implications of the VAT exemption for the management of special investment funds is a long and complicated one, a recent decision of the European Court of Justice sheds light on the path forward.