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Case C-231/19: Judgment of the Court (First Chamber) of 2 July 2020 (request for a preliminary ruling from the Upper Tribunal (Tax and Chancery Chamber) — United Kingdom) — BlackRock Investment Management (UK) Limited v Commissioners for Her Majesty’s Revenue & Customs (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Article 135(1)(g) — Exemption of transactions for the management of special investment funds — Single supply used for the management of special investment funds and for other funds)
ECLI:EU:UNKNOWN:62019CA0231
62019CA0231
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24.8.2020
Official Journal of the European Union
C 279/11
(Case C-231/19) (*)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Exemptions - Article 135(1)(g) - Exemption of transactions for the management of special investment funds - Single supply used for the management of special investment funds and for other funds)
(2020/C 279/15)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: BlackRock Investment Management (UK) Limited
Defendant: Commissioners for Her Majesty’s Revenue & Customs
Operative part of the judgment
Article 135(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that a single supply of management services, provided by a software platform belonging to a third-party supplier for the benefit of a fund management company, which manages both special investment funds and other funds, does not fall within the exemption provided for in that provision.
(*)
OJ C 172, 20.5.2019.