Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Subject-matter
Reference for a preliminary ruling – Bundesfinanzhof – Interpretation of Article 13B(d)(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) – Exemption of management of special investment funds – Scope
Systematic classification scheme
1.
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4 Internal policy of the European Union
4.10 Tax provisions
4.10.02 Harmonization of tax legislation
4.10.02.01 Value added tax
4.10.02.01.07 Exemptions
4.10.02.01.07.02 Exemptions for other activities
4.10.02.01.07.02.05 Management of special investment funds
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4 Internal policy of the European Union
4.10 Tax provisions
4.10.02 Harmonization of tax legislation
4.10.02.01 Value added tax
4.10.02.01.07 Exemptions
4.10.02.01.07.02 Exemptions for other activities
4.10.02.01.07.02.05 Management of special investment funds
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4 Internal policy of the European Union
4.10 Tax provisions
4.10.02 Harmonization of tax legislation
4.10.02.01 Value added tax
4.10.02.01.07 Exemptions
4.10.02.01.07.02 Exemptions for other activities
4.10.02.01.07.02.05 Management of special investment funds
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Citations of case-law or legislation
References in grounds of judgment
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Directive 77/388
-A13BLDPT5 : paragraph 3
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Directive 77/388
-A13BLDPT6 : paragraphs 1, 3, 18 - 21, 23, 25, 26, 28 - 33
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Directive 85/611
-A01P2 : paragraphs 4, 22
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Directive 85/611
-A01P3 : paragraph 4
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Directive 85/611
-A04P1 : paragraph 5
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Directive 85/611
-A05 : paragraph 18
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Directive 85/611
-A05OCTIES : paragraphs 32, 33
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Directive 85/611
-A05OCTIESP1 : paragraph 10
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Directive 85/611
-A05OCTIESP1LC : paragraph 11
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Directive 85/611
-A05P2 : paragraph 25
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Directive 85/611
-A05P2L2 : paragraph 7
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Directive 85/611
-A06 : paragraph 6
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Directive 85/611
-N2 : paragraphs 9, 22, 25
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Directive 97/388
-A13BLDPT3 : paragraph 3
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Directive 2001/107
: paragraphs 7, 8, 10, 22, 25, 32, 33
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Directive 2001/108
: paragraph 7
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Court of Justice - Judgment C -283/95
: paragraph 32
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Court of Justice - Judgment C -8/03
: paragraph 22
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Court of Justice - Judgment C -169/04
: paragraphs 20 - 22, 27, 28, 30, 31
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Court of Justice - Judgment C -363/05
: paragraph 30
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Court of Justice - Order C -381/09
: paragraph 32
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Court of Justice - Opinion C -275/11
: paragraph 23
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Court of Justice - Judgment C -44/11
: paragraph 22
Operative part
Opinion
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Directive 77/388
-A13 : points 34, 44, 45
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Directive 77/388
-A13B : points 1, 2
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Directive 85/611
: points 45, 52, 53
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Directive 85/611
-A01P2 : points 4, 33
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Directive 85/611
-A01P3 : point 4
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Directive 85/611
-A05OCTIES : point 7
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Directive 85/611
-A05P2 : points 5, 35
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Directive 85/611
-N2 : points 5, 6, 24, 35, 44
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Directive 97/388
-A13BLDPT3 : point 3
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Directive 97/388
-A13BLDPT5 : point 3
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Directive 97/388
-A13BLDPT6 : points 3, 16, 17, 19, 21, 23 - 27, 29, 38, 40, 42, 43, 46, 48, 51 - 53, 56 - 58
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Directive 2001/107
: point 5
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Directive 2001/108
: point 5
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Directive 2006/112
-A135P1LG : point 2
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Court of Justice - Judgment C -111/92
: point 54
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Court of Justice - Judgment C -2/95
: point 25
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Court of Justice - Judgment C -283/95
: point 54
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Court of Justice - Judgment C -235/00
: point 25
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Court of Justice - Opinion C -8/03
: points 42, 48
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Court of Justice - Opinion C -169/04
: points 35, 36, 41, 44
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Court of Justice - Judgment C -169/04
: points 19 - 27, 29, 31, 34, 41, 50
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Court of Justice - Judgment C -453/05
: point 25
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Court of Justice - Judgment C -242/08
: point 25
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Court of Justice - Judgment C -175/09
: point 25
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Court of Justice - Judgment C -350/10
: point 25
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Court of Justice - Opinion C -44/11
: point 49
Dates
Date of the lodging of the application initiating proceedings
Date of the Opinion
Date of the hearing
Information not available
Date of delivery
07/03/2013
References
Publication in the Official Journal
Application: OJ C 269 from 10.09.2011, p.24
Judgment: OJ C 123 from 27.04.2013, p.3
Name of the parties
GfBk
Notes on Academic Writings
- Parillo, Kristen A.: ECJ: German Third-Party Investment Advisory Services VAT Exempt, Tax Notes International 2013 p.1009-1010 (EN)
- Béra, Raphaël: Exonération des prestations de gestion de FCP : application aux prestations de conseil en investissement rendues par un tiers au gestionnaire de fonds (oui), Revue de droit fiscal 2013 Comm. 17 p.42-44 (FR)
- Philipowski, Rüdiger: Steuerfreiheit für die Verwaltung von Sondervermögen durch Kapitalanlagegesellschaften, Umsatzsteuer-Rundschau 2013 p.297-299 (DE)
- Hahne, Klaus D.: EuGH: Outsourcing der Anlageberatung bei Investmentfonds unterliegt nicht der Umsatzsteuer (entgegen Finanzverwaltung), Recht der Finanzinstrumente 2013 p.166-167 (DE)
- Schäfer, Guido: "Der EuGH erleichtert die umsatzsteuerfreie Auslagerung von Tätigkeiten im Rahmen der Verwaltung von Investmentvermögen", Betriebs-Berater 2013 p.934 (DE)
- Gasparotto, Bruno: TVA et conseils en investissement: entre soulagement et interrogations, ACE : comptabilité, fiscalité, audit, droit des affaires au Luxembourg 2013 nº 23 p.3-8 (FR)
- Van Norden, Gert-Jan: Highlights & Insights on European Taxation 2013 nº 9 p.56-58 (EN)
- Sedlacek, Max: Beratungsleistung durch externe Anlageberater an Kapitalanlagegesellschaften in Hinblick auf MwSt-Befreiung, Ecolex 2013 p.1111-1112 (DE)
Procedural Analysis Information
Source of the question referred for a preliminary ruling
Bundesfinanzhof - Germany
Subject-matter
- Taxation
- - Value added tax
Provisions of national law referred to
Umsatzsteuergesetz 1999 (UStG 1999), Paragraph 4 Nº 8 Buchst. h Gesetz über Kapitalanlagegesellschaften (KAGG), Paragraph 1 Abs. 1 und Paragraph 2 Investmentgesetz (InvG), Paragraph 16
Provisions of international law referred to
Information not available
Procedure and result
- Reference for a preliminary ruling
Formation of the Court
première chambre (Cour)
Judge-Rapporteur
Safjan
Advocate General
Cruz Villalón
Language(s) of the Case
Language(s) of the Opinion