EU VAT and the Conundrum of Financial Investments

Journal
Wersand, F.; Cazes, S.
European Union
International VAT Monitor 2013 (Volume 24), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the authors discuss and compare the VAT aspects of investments by means of discretionary asset management services, direct investments in investment funds and investments in life insurance, following the judgment of the Court of Justice of the European Union in Deutsche Bank.