Abbey National plc and Inscape Investment Fund v Customs and Excise Commissioners (Case C-169/04).  BVC 488
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).