Question raised on 4 February 2020 by the Bundesfinanzgericht (Austria)
Article in the EU VAT Directive
Article 135(1)(g) of Directive 2006/112/EC
Article 135
1. Member States shall exempt the following transactions:
(g) the management of special investment funds as defined by Member States;
Facts
The Finanzamt Linz case concerns administrative services comprising the calculation of yields for tax purposes.
Questions
Must Article 135(1)(g) of Directive 2006/112/EC 1 be interpreted as meaning that the term ‘management of special investment funds’ also covers the tax-related responsibilities entrusted by the management company to a third party, consisting of ensuring that the income received by unit-holders from investment funds is taxed in accordance with the law?
AG Opinion
Decision
Personal comments/VATupdate
Source
Similar ECJ cases
How did countries implement the case? Your feedback appreciated! Let us know
Newsletters
Latest Posts in "Austria"
- General Court T-773/25 (Finanzamt für Großbetriebe) – Questions – Ex Nunc Implications of Late Invoices in Triangular Transactions
- Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier
- Leitner & Leitner conference (Vienna) – ”Saddle Festival into the New Year – Tax Tips for 2026” (Dec 4)
- Austrian Court Denies Input VAT Deduction for Incorrect Invoices from Nonresident Service Providers
- Austria Clarifies E-Invoicing Rules for Foreign Companies Supplying Federal Agencies via Peppol
