Further guidance from the ECJ on VAT exemption for the management of special investment funds

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services, as well as the use of software designed for the management of special investment funds.

Source Loyens Loeff

See also

• ECJ C-58/20 (K) & C-59/20 (DBKAG) – Judgment – Tax work and use of software provided to investment fund management companies are VAT exempted
• Roadtrip through ECJ Cases – Focus on ”Exemption – Management of special investment funds”