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European Union - Real Estate Funds: VAT Exemption for Fund Management Services

European Union,Netherlands
R. Glohr; M. Lambion
European Taxation, 2017 (Volume 57), No 1
14 December 2016
The authors comment on the decision of the Court of Justice of the European Union in Fiscale Eenheid X NV (Case C-595/13), wherein the Court confirmed that real estate investment funds are eligible to receive VAT-exempt management services, but that “property management” services are not included in this concept, and establish a clear link between the benefit of the VAT exemption and the “specific state supervision”.
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