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?

Type Journal Article

Author Boy, U.; Jouby, N.

Country European Union

Published 7 December 2020

Issue Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2020 (Volume 22), No. 3

EUR 35 |
USD 45
(VAT excl.)

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.

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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?