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.
Case C-169/04.
Reports of Cases
2006 I-04027
Links to the texts
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Curia |
EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2005:523 |
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Judgment
ECLI:EU:C:2006:289 |
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