Boy, Ugurcan

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? electrónico / Ugurcan Boy and Nino Jouby .-- , 2020


Disponible únicamente en formato electrónico.
Resumen.

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


FONDOS DE INVERSION
GESTION
ECONOMÍA COLABORATIVA
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
JURISPRUDENCIA


Jouby, Nino

Finance and Capital Markets 2666-8041v. 22, n. 3, December 2020, 12 p.

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