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2.8.2021 |
EN |
Official Journal of the European Union |
C 310/7 |
Judgment of the Court (First Chamber) of 17 June 2021 (request for a preliminary ruling from the Bundesfinanzgericht — Austria) — K (C-58/20), DBKAG (C-59/20) v Finanzamt Österreich, formerly Finanzamt Linz
(Joined Cases C-58/20 and C-59/20) (1)
(References for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 135(1) - Exemptions - Management of special investment funds - Outsourcing - Services provided by a third party)
(2021/C 310/07)
Language of the case: German
Referring court
Bundesfinanzgericht
Parties to the main proceedings
Applicants: K (C-58/20), DBKAG (C-59/20)
Defendant: Finanzamt Österreich, formerly Finanzamt Linz
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 the provision of services by third parties to management companies of special investment funds, such as tax-related responsibilities consisting in ensuring that the income received from the fund by the unit-holders is taxed in accordance with national law and the grant of a right to use software which is used exclusively to carry out calculations which are essential for risk management and performance measurement, fall within the scope of the exemption provided for in that provision if they are intrinsically connected to the management of such funds and if they are provided exclusively for the purpose of managing such funds, even if those services are not outsourced in their entirety.