European Court of Justice (Second Chamber).

J.N. Cunha Rodrigues, President of the Chamber, U. Lõhmus, A. Rosas (Rapporteur), A. Ó Caoimh and A. Arabadjiev, (Judges), E. Sharpston, Advocate General.

Judgment delivered 19 July 2012.

Value added tax – financial services – exemption – tax exemption for transactions relating to management of securities-based assets – whether portfolio management services constituting single economic supply not eligible for exemption – place of supply – Council Directive 2006/112, art. 56(1)(e), 135(1)(f), (g).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.