ON 11 MARCH 2020, ADVOCATE GENERAL PIKAMÄE (THE “AG”) OF THE COURT OF JUSTICE OF THE EUROPEAN UNION (THE “CJEU”) RELEASED HIS OPINION IN THE BLACKROCK INVESTMENT MANAGEMENT (UK) LTD CASE (C-231/19) CONCERNING THE VAT TREATMENT OF MANAGEMENT SERVICES SUPPLIED BY A THIRD-PARTY PROVIDER TO A FUND MANAGER FOR THE ULTIMATE BENEFIT OF (I) SPECIAL INVESTMENT FUNDS (“SIFS”), FOR WHICH MANAGEMENT IS VAT EXEMPT, AND (II) OTHER FUNDS (“NON-SIFS”), FOR WHICH MANAGEMENT IS NOT VAT EXEMPT.
Source: arendt.com
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