Court of Justice 1 March 2007, C-363/05 (JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.)

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European Union · · · Cited by 2 · 01-03-2007

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. Under the Sixth VAT Directive 77/388/EEC (‘the Sixth Directive), (2) the management of investment funds is exempt from VAT.

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