Judgment of the Court (Third Chamber) of 4 May 2006.
Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.
Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.
Sixth VAT Directive - Article 13B(d)(6) - Management of special investment funds - Exemption - Meaning of 'management' - Functions of a depositary - Delegation of administrative management function.
Reports of Cases
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