European Union:
CJEU Decision In The Blackrock Case
30 October 2020
ELVINGER HOSS PRUSSEN, société anonyme
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On 2 July 2020, the Court of Justice of the European Union ruled
in the case C-231/19 (Blackrock Investment Management (UK)
limited v. Commissioners for her Majesty's Revenue and Customs)
that a single supply of management services used to manage both
special investment funds and other funds, could not be VAT exempt
as funds management services.
Please read our article for more details on this topic.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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