Tax & Legal Blog

Tax & Legal

Aktuelle Entwicklungen und relevante Neuerungen im Themenbereich Steuern & Recht in englischer Sprache.

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  • VAT exemption for investment consultancy to investment trust ...

    Following a Supreme Tax Court case, the finance ministry has amended the VAT Implementation Decree to clarify that investment consultancy to investment trusts is VAT-free as the administration of fund assets if linked to a concrete recommendation to buy or sell based on precise knowledge of the fund’s portfolio and investment objectives and restrictions.

    Originaldatum
    Kategorien
    Official Pronouncements
    Schlagwörter
    investment consultancy, investment trust
    Autor:in

  • Investment consultancy to retail investment fund free of VAT

    The ECJ has held that investment consultancy services to an investment management company operating a retail investment trust fund are free of VAT as investment fund management services.

    Originaldatum
    Kategorien
    From Europe
    Schlagwörter
    Investment Management, investment funds, ...
    Autor:in