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?

Journal

Author

Boy, U.; Jouby, N.

Country

European Union

Published Date

7 December 2020

Issue

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

DOI

https://doi.org/10.59403/2818s07

Document

Go to Tax Research Platform

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?