Undertakings of collective investment and VAT in the EU

Journal
Nevelsteen, L.; Plas, R. van den
European Union
International VAT Monitor 2003 (Volume 14), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Brief overview of the organization and functioning of transferable securities (UCITS) under EU law and analysis of national differences regarding the scope of exemption affecting, in particular, cross-border relationships involving UCITS, such as their status for VAT purposes, the place-of-supply rules that are applied to management services and the right to deduct input tax.