Special investment funds and VAT

Journal
Swinkels, J.J.P.
European Union
International VAT Monitor 2006 (Volume 17), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article presents an overview of the VAT aspects of investment funds under EU VAT law, and examines, in the light of case law of the European Court of Justice (ECJ), the status of those funds for VAT purposes and the tax regime applicable to the management of those funds.