European Court of Justice (Fourth Chamber).

A Rosas, President of the Chamber, J Malenovský, S von Bahr (Rapporteur), A Borg Barthet and U Lõhmus, JJ, J Kokott, Advocate General.

Judgment delivered 4 May 2006.

Value added tax – Exemption for management of special investment funds – Concept of management – Functions of depositary – Delegation of administrative management function – Council Directive 77/388, art. 13(B)(d)(6).

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