Raise your hand if you have any certainty of when recharges of costs between a branch and its head office fall outside the scope of VAT. Some time ago, we would have been pretty confident to regard…
In the first part of this article, the authors provided an overview of the Blackrock case. In the second part of this article, the authors consider the DBKAG case and reflect on the impact that these…
In this article, which is divided in two parts, the authors consider two judgments from the Court of Justice of the European Union (CJEU) in respect of the VAT exemption for the management of funds…
State of affairs
Over the last two decades, eminent scholars and commentators have been highlighting the numerous issues arising from the current regime governing insurance and financial services as…
