Case C-363/05
Fecha: 05-Dic-1985
(Reference for a preliminary ruling from the VAT and Duties Tribunal, London) (Value added tax – Exemption of the management of special investment funds – Concept of ‘special investment funds as defined by Member States’ – Closed‑ended investment funds) I–Introduction 1.Under the Sixth VAT Directive 77/388/EEC (‘the Sixth Directive),(2) the managem...