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
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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