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The Court of Justice of the European Union ruled on 7 March that the exemption from value added tax (VAT) of fund management services should extend to investment advice provided by third parties to the fund management company. This decision, which overrules the recent case law of the Paris Administrative Court of Appeal, should put an end to the debate on the VAT treatment of certain services provided to French fund managers.

Bertrand Lacombe

Lawyer at the Court, Lacombe Avocats

Experts de premier plan en droit fiscal