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On March 4, 2015, the hearing on the VAT group X case was held at the Court of Justice of the European Union. This case concerns the VAT treatment of the management of real estate funds, but is also relevant for other investment funds. It is, for example, interesting that the European Commission considers that the exemption for the management of special investment funds must be broadly interpreted.

Overview

  • The case
  • Position of the VAT group
  • Position of the Netherlands
  • Position of the European Commission
  • Position of the United Kingdom
  • Position Sweden
  • Other comments
  • Impact 

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