The VAT Exemption for the Management of Special Investment Funds: A Never Ending Journey?

Journal
Kasteren, E. van
International
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2016 (Volume 18), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Although the journey towards fully understanding the wider implications of the VAT exemption for the management of special investment funds is a long and complicated one, a recent decision of the European Court of Justice sheds light on the path forward.