Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.
One might have thought that in our post-Brexit VAT world as far as UK VAT is concerned we need not concern ourselves too much with judgments and opinions emanating from the CJEU. However since the FA 2024 came into force following the receipt of royal assent in February this year the case law and opinions of the court will be as important as ever as aids to interpreting existing UK VAT legislation.
The recent opinion of Advocate General Kokott is a case in point. In X Stichting BPL Pensioen and others (Joined Cases C-639/22 to C-644/22)she takes yet another look at the scope of the VAT exemption for the management of special investment funds (SIFs) this time in relation to six different ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.
One might have thought that in our post-Brexit VAT world as far as UK VAT is concerned we need not concern ourselves too much with judgments and opinions emanating from the CJEU. However since the FA 2024 came into force following the receipt of royal assent in February this year the case law and opinions of the court will be as important as ever as aids to interpreting existing UK VAT legislation.
The recent opinion of Advocate General Kokott is a case in point. In X Stichting BPL Pensioen and others (Joined Cases C-639/22 to C-644/22)she takes yet another look at the scope of the VAT exemption for the management of special investment funds (SIFs) this time in relation to six different ...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
