This document is an excerpt from the EUR-Lex website
Document 62019CA0231
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)
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)
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)
OJ C 279, 24.8.2020, p. 11–11
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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24.8.2020 |
EN |
Official Journal of the European Union |
C 279/11 |
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
(Case C-231/19) (1)
(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
Upper Tribunal (Tax and Chancery Chamber)
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.