European Union VAT exemption for the management of investment funds 11 September 201878 views1 min read Source: Deloitte Exemption ECJ Case C-531/17 (Vetsch) – Opinion – VAT Exemption import and subsequent intra-EU supply; VAT fraud ECJ Case C-502/17 (C&D Foods Acquisition) – Opinion – Deduction input VAT for Holdings; Sales of shares