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Week of June 7, 2021 – What did we learn from the ECJ (VAT)?

Decision/Order issued

  • None

AG Opinion

  • None

New cases – Questions released

New cases – Questions not released yet

  • C-330/21 (The Escape Center)

Flashback on ECJ Cases

Non-VAT Cases interesting for discussion on VAT aspects as well

ECJ Collection

ECJ Activity in the week of June 14, 2021

June 17, 2021

Judgment Joined cases C-58/20 (K) & C-59/20 (DBKAG)

C-59/20: An Austrian referral asking whether Article 131(1)(g) of the VAT Directive is to be interpreted as meaning that, for the purpose of the tax exemption provided for by that provision, the term ‘management of special investment funds’ also includes the granting by a third-party licensor to an investment management company (IMC) of a right to use specialist software specifically designed for the management of special investment funds where, as in the case in the main proceedings, that specialist software is intended exclusively to perform specific and essential activities in connection with the management of the special investment funds but runs on the technical infrastructure of the IMC and can perform its functions only subject to the minor participation of the IMC and subject to ongoing recourse to market data provided by the IMC?

C-58/20: An Austrian referral asking whether Article 135(1)(g) of the VAT Directive is to be interpreted as meaning that the term ‘management of special investment funds’ also covers the tax-related responsibilities entrusted by the management company to a third party, consisting of ensuring that the income received by unit-holders from investment funds is taxed in accordance with the law?

For prior newsitems on this case, click HERE & HERE

Other

 

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