CELEX: 62019CA0231
Language: en
Date: 2020-07-02 00:00:00
Title: 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)

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.
      
         (1)  OJ C 172, 20.5.2019.