Uncategorized Collective investments funds – new tax treatment on the way | International Tax Review 05 July 201518 views1 min read Collective investments funds – new tax treatment on the way | International Tax Review. CJEU rules in Case C-209/14 NLB Leasing (VAT – Directive 2006/112/EC – Lease agreement – Concept of ‘cancellation, refusal or total or partial non-payment’) Romania reduces VAT on food prices