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).

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