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Legal Update

Investment management services for DC pension schemes: exempt from VAT

March 2014
Mayer Brown Legal Update
On 13 March 2014, the Court of Justice of the European Union (the “CJEU”) released its decision in the “ATP” case, which was about the VAT treatment of investment management services provided to defined contribution (“DC”) occupational pension schemes. The CJEU decided that investment management services supplied to DC schemes that satisfy certain criteria are exempt from VAT.
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