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: 28-06-2007
ECLI: ECLI:EU:C:2007:391
Court: Court of Justice
Document type: Decision
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

Automated case note

No automated case note is available for this case yet. Consult the official subject above or open the source document.

VAT case law

View on EUR-Lex