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How is the CJEU construing the fund management VAT exemption in light of digitalisation and outsourcing? – Part 2

In the first part of this article, the authors (Bryan Hughes (A&L Goodbody LLP (Dublin)) and Philippe Gamito (Baker McKenzie (London)) provided an overview of the Blackrock case. In the second part of this article, the authors consider the DBKAG case and reflect on the impact that these decisions have on businesses in the short and mid-term.



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