As anticipated in our Tax Update (April 2015), in the case “Fiscale Eenheid X NV cs” C-595/13, the Advocate General of the Court of Justice of the European Union (“CJEU”) proposed in its conclusions rendered on 20 May 2015 to further define the scope of the VAT exemption applicable to the management of collective investment funds.

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Contacts

Bruno Gasparotto

Bruno Gasparotto is a Principal in the Tax Law practice of Arendt & Medernach where he specializes in VAT law, advising on both national and international issues where he focuses on the VAT aspects of financial transactions involving amongst others banks, SOPARFIS, investment funds and real estate companies. He also has extensive knowledge in the fields of industry, trading, retail and information technologies. Since 2017, Bruno Gasparotto also offers his international VAT expertise to clients present in the UAE market, helping them to get ready for theimplementation of the GCC VAT system as from 2018. Prior to joining Arendt & Medernach, he worked as a VAT manager within the Big Four firms ...

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