22/05/2015

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 specialises 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. Prior to joining Arendt & Medernach, he worked as a VAT manager within the Big Four firms and as head of the indirect tax department at the international level with Arcelor. He is a member of the VAT working groups of the Luxembourg Investment Funds Association (ALFI) and of the Luxem...

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