VAT Exemption on Individual Investment Management Where Assets Are Pooled

Journal
Zutt, J.; Boy, U.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article discusses the groundbreaking case of the Dutch Amsterdam Court of Appeal on widening the application of the VAT exemption for management of special investment funds.