H&I 2021/636:K & DBKAG. The application of VAT exemption for the management of special investment funds to services provided by a third party. Tax-related calculations and granting a right to use a software

H&I 2021/636

K & DBKAG. The application of VAT exemption for the management of special investment funds to services provided by a third party. Tax-related calculations and granting a right to use a software

Documentgegevens:

CJ 17-06-2021, C-58/20,C-59/20 (Uitspraak), m.nt. Mariya Senyk (K,DBKAG)

Instantie: Court of Justice of the European Union
Datum: 17 juni 2021
Zaaknummer: C-58/20
C-59/20
Noot: Mariya Senyk
Roepnaam: K
DBKAG
JCDI: JCDI:ADS353128:1
Vakgebied(en): Europees belastingrecht / Belastingen EU
Omzetbelasting / Vrijstelling
Brondocumenten: Uitspraak, Court of Justice of the European Union, 17‑06‑2021
Conclusie, Court of Justice of the European Union, 17‑06‑2021
Wetingang: Council directive 2006/112/EC Article 135 paragraph 1-g

Essentie

Judgment of the Court of Justice in the cases Finanzamt Linz and K & DBKAG on the VAT exemption for the management of special investment funds.

Samenvatting

CJ 17 June 2021, Joined Cases C-58/20 and C-59/20 K and DBKAG v Finanzamt Österreich, anciennement Finanzamt Linz, ECLI:EU:C:2021:491 (hereinafter – K & DBKAG) concern the interpretation of the exemption for the management of special investment funds laid down in Article 135(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) (hereinafter: ‘the VAT ... Verder lezen? Log in om dit document te bekijken.