In the first case, a third-party supplier provided tax-related services consisting of ensuring that the income received by unit-holders from investment funds would be taxed in accordance with national law. In the second case, a third-party supplier granted a right to use specialist software designed solely for risk management and performance evaluation of qualifying investment funds.
ECJ C-58/20 (K) & C-59/20 (DBKAG)
Source: lexology.com
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