C-639/22, C-640/22, C-641/22, C-642/22, C-643/22, C-644/22
Advocate General Kokott concludes that there is a ‘special investment fund’ if the investment fund is accessible to the public and that there is a repayment obligation comparable to that of a UCITS. Furthermore, investors must incur a similar investment risk.
Source Taxlive
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- Successful Implementation of VAT in the Digital Age (ViDA) Discussed with Commissioner Hoekstra
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
