Fiscale Eenheid X: The VAT Exemption on Management of Real Estate Funds
Journal
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2015 (Volume 17), No. 5
On 20 May 2015, Advocate-General Kokott released her opinion in a pending case before the Court of Justice of the European Union, Fiscale Eenheid X NV. She opined that a company investing in real estate may utilize the VAT exemption for the management of special investment funds, but in order to be eligible, it must be regulated.