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
By: Boy, Ugurcan.
Contributor(s): Jouby, Nino.
Material type: ArticlePublisher: 2020Subject(s): FONDOS DE INVERSION | GESTION | ECONOMÍA COLABORATIVA | IMPUESTO SOBRE EL VALOR AÑADIDO | EXENCIONES TRIBUTARIAS | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA In: Finance and Capital Markets v. 22, n. 3, December 2020, 12 p. Summary: 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 fundsItem type | Current location | Home library | Call number | Status | Date due | Barcode |
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Artículos | IEF | IEF | FCM/2020/3-1 (Browse shelf) | Available | FCM/2020/3-1 |
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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
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