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A management company for collective investment undertakings has enquired whether the VAT exemption remains applicable when delegating management functions to a third party. The Directorate-General for Taxes (DGT) has ruled that the exemption applies provided that the entirety of the management function is delegated.
Question raised: Exemption from Value Added Tax regarding said delegation.
The joint provision of services comprising the management function of collective investment undertakings, carried out by delegation, is exempt from VAT. However, if only individual management activities are delegated, the exemption will depend on the nature of each service considered individually.
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