C-363/05 – JP Morgan Fleming Claverhouse Investment Trust en The Association of Investment Trust Companies

Case details

Case name: JP Morgan Fleming Claverhouse Investment Trust en The Association of Investment Trust Companies
Publication date: 01-03-2007
ECLI: ECLI:EU:C:2007:125
Court: Court of Justice
Document type: Opinion
Parties: JP Morgan Fleming Claverhouse Investment Trust plc en The Association of Investment Trust Companies tegen The Commissioners of HM Revenue and Customs.
Article: Directive 2006/112/EC

Official subject

Zesde btw-richtlijn - Artikel 13, B, sub d, punt 6 - Vrijstelling - Gemeenschappelijke beleggingsfondsen - Begrip - Definitie door lidstaten - Beoordelingsvrijheid - Grenzen - Gesloten fondsen

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