JP Morgan Fleming Claverhouse Investment Trust plc & Association of Investment Trust Companies v Revenue and Customs Commissioners (Case C-363/05).  BVC 337
European Court of Justice (Third Chamber).
A Rosas (Rapporteur), President of the Chamber, J Klučka, U Lõhmus, AÓ Caoimh and P Lindh, JJ, J Kokott, Advocate General.
Judgment delivered 28 June 2007.
Value added tax – Scope of exemption – Management of special investment funds – Closed‐ended investment funds – Whether ‘special investment funds’ included investment trust companies – Whether relevant provisions having direct effect – Council Directive 77/388, art. 13(B)(d)(6).