VAT Exemption on Individual Investment Management Where Assets Are Pooled

Journal
Zutt, J.; Boy, U.
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2019 (Volume 21), No. 1
PriceUSD 45

This article discusses the groundbreaking case of the Dutch Amsterdam Court of Appeal on widening the application of the VAT exemption for management of special investment funds.