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Searching Content indexed under Sales Taxes: VAT, GST by Dr. Peter Bujotzek ordered by Published Date Descending.
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Amended VAT Exemption For Management Of Alternative Investment Funds (AIF) Effective As Of 1 January 2018
The German VAT provisions regarding the management of investment funds have been inadequate and subject to litigation for many years.
Germany
9 Nov 2017
2
Reform Of The German Investment Tax Act (Investmentsteuergesetz) - June 2016
The German Investment Tax Reform Act provides that the management of UCITS and AIFs that are comparable to UCITS is VAT-exempt as of 1 January 2018.
Germany
27 Jun 2016
3
ECJ Decision (C-595/13) Dated 9 December 2015 Regarding VAT Exemption For Management Of Investment Funds
The ECJ made the decision upon a request for a preliminary ruling referred to it by the Hooge Rad of the Netherlands ("Hooge Rad", order for reference dated 21 November 2013).
European Union
16 Dec 2015
4
Reform Of The German Investment Tax Act (Investmentsteuergesetz), Elimination Of Tax-Free Status Of Capital Proceeds From Portfolio Shareholdings
On 21 July 2015, the German Federal Ministry of Finance released a discussion draft for a proposed German Investment Tax Reform Act.
Germany
17 Aug 2015
5
ECJ Decision Dated 7 March 2013 Regarding VAT Exemption Of Advisory Services For Investment Funds
In its decision dated 7 March 2013, the European Court of Justice held that advisory services concerning investment activities of an investment fund, provided by a third party advisor to the management company of the fund, fall within the VAT exemption for the management of investment funds.
Germany
14 Mar 2013
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