Ireland

Details

  • Service: Tax, Tax & Legal Services, VAT
  • Date: 13/03/2013

GfBk Case (C-275/11) 

VAT treatment of investment advisory services provided to ‘qualifying’ funds

The GfBk case concerns investment advisory and information services outsourced by a Fund Manager.  The European Court of Justice (“CJEU”) was asked to consider whether such services should be regarded as management services for the purposes of the VAT exemption applying to the management of ‘qualifying’ funds.
VAT treatment of services provided to ‘qualifying’ funds
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Niall Campbell

Niall Campbell

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+353 1 410 1174

VAT

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