EU VAT and the Conundrum of Financial Investments

Type

Journal

Author

Wersand, F.; Cazes, S.

Country

European Union

Published Date

March 19, 2013

Issue

International VAT Monitor 2013 (Volume 24), No. 2

DOI

https://doi.org/10.59403/46aa6w

Document

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In this article, the authors discuss and compare the VAT aspects of investments by means of discretionary asset management services, direct investments in investment funds and investments in life insurance, following the judgment of the Court of Justice of the European Union in Deutsche Bank.

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EU VAT and the Conundrum of Financial Investments