The Court of Justice of the European Union (the Court) has ruled in BlackRock Investment Management (UK) Ltd (Case C-231/19) that a “single supply” of management services delivered by a technology services platform for the benefit of a fund manager supplying both special investment funds and other funds could not benefit from the VAT investment management exemption within the EU’s Principal VAT Directive (the Directive).
Source: cadwalader.com
More information & newsletters about this case can be found HERE.
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