AG Opinion
Having regard to the foregoing considerations, I propose that the Court should reply to the question referred for a preliminary ruling by the Upper Tribunal (Tax and Chancery Chamber) (United Kingdom) as follows:
Article 135(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a single supply of management services, such as that at issue in the main proceedings, which is provided by an IT platform belonging to a third-party provider to a fund management company and includes both special investment funds and other funds, does not fall within the scope of the exemption laid down in that provision.
Sources:
Latest Posts in "European Union"
- EU Operation Goliath: EPPO Secures Germany’s First Criminal Organization Conviction in €200M VAT Fraud
- EU Parliament Calls for Stronger Coordination Against VAT Fraud
- EU backs anti-VAT fraud measures extension until 2030
- EU Launches NCTS Phase 6 for Modernized Customs and Transit Procedures
- ECJ Customs C-844/24 (Labroix) – ECJ Allows EU-Wide Statistical Prices for Customs Valuation Only as a Last Resort
