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
1. Member States shall exempt the following transactions:
(g) the management of special investment funds as defined by Member States;
The Finanzamt Linz case concerns administrative services comprising the calculation of yields for tax purposes.
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?
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