15/07/2013
On 11 July 2013 ESMA released an updated version of its Q&A on the Guidelines on ETFs and other UCITS issues (ESMA 2012/832).
On 11 July 2013 ESMA released an updated version of its Q&A on the Guidelines on ETFs and other UCITS issues (ESMA 2012/832).
The newly published circular clarifies the VAT treatment set out in Circular N°807, which was published shortly after the CJEU’s decision