European Union - 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?
- European Union
- U. Boy; N. Jouby
- Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2020 (Volume 22), No 3
- 7 December 2020
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.