- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-275/11: Judgment of the Court (First Chamber) of 7 March 2013 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth (Taxation — Value added tax — Directive 77/388/EEC — Exemption of the management of special investment funds — Scope)
ECLI:EU:UNKNOWN:62011CA0275
62011CA0275
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
C 123/3
(Case C-275/11) (<span class="super">1</span>)
(Taxation - Value added tax - Directive 77/388/EEC - Exemption of the management of special investment funds - Scope)
2013/C 123/04
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: GfBk Gesellschaft für Börsenkommunikation mbH
Defendant: Finanzamt Bayreuth
Re:
Request for a preliminary ruling — Bundesfinanzhof — Interpretation of Article 13B(d)(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemption of the management of special investment funds — Scope
Operative part of the judgment
Article 13B(d)(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment must be interpreted as meaning that advisory services concerning investment in transferable securities, provided by a third party to an investment management company which is the manager of a special investment fund, fall within the concept of ‘management of special investment funds’ for the purposes of the exemption laid down in that provision, even if the third party has not acted on the basis of a mandate within the meaning of Article 5g of Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) as amended by Directive 2001/107/EC of the European Parliament and of the Council of 21 January 2002.
(<span class="note">1</span>) OJ C 269, 10.9.2011.