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Proposal to extend VAT adjustment rules to ‘expensive services’ has enormous impact

The administrative burden will increase because investments have to be followed for longer.
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Supreme Court limits VAT exemption for the management of (real estate) investment funds

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The Supreme Court ruled that the VAT exemption can only apply if (the manager of) an investment institution was actually granted a license as...
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Advocate General issues Opinion on VAT exemption for the management of (real estate) investment funds

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Depending upon the supervision to which (the managers of ) these funds may be subject, the VAT exemption for the management of these funds may be...
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CJEU judgment may have a major impact on the VAT position of investment funds

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On December 9, 2015, the Court of Justice of the European Union (“CJEU”) ruled in the Dutch Fiscale Eenheid X case (C-595/13) that the VAT...
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