Judgment of the Court (Third Chamber) of 28 June 2007.
JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.
Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.
Sixth VAT Directive - Article 13B(d)(6) - Exemption - Special investment funds - Meaning - Definition by the Member States - Discretion - Limits - Closed-ended funds.
Case C-363/05.
Reports of Cases
2007 I-05517
Links to the texts
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EUR-Lex |
Autres Liens |
Opinion
ECLI:EU:C:2007:125 |
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Judgment
ECLI:EU:C:2007:391 |
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