ECJ C‑58/20+C‑59/20 – Commentary: New guidance from the CJEU on the scope of the fund management VAT exemption

On 17 June 2021, the Court of Justice of the European Union (“CJEU”) issued its decision in joined cases K (C‑58/20) and DBKAG (C‑59/20), where the scope of fund management VAT exemption was – once more – analysed by the CJEU.

Source PwC

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