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Court of Justice rules on outsourced investment advisory services

  • RPC
  • -
  • European Union, Germany
  • -
  • April 25 2013

The CJEU has given judgment in the case of GfBk Gesellschaft fur Borsenkommunikation 3 on the applicability of the fund management exemption in

Wheels Common Investment Fund Trustees Ltd and others v Commissioners for Her Majesty’s Revenue & Customs

  • RPC
  • -
  • European Union, United Kingdom
  • -
  • April 25 2013

The Court of Justice of the European Union (CJEU) has given its judgment in Wheels Common Investment Fund Trustees Ltd and others v Commissioners for

ECJ decision reduces risk of VAT costs arising for investment funds

  • Matheson
  • -
  • European Union
  • -
  • April 10 2013

The European Court of Justice released its decision on 7 March 2013 in the GfBk case (Case C-27511) and clarified that the exemption from VAT for

Participation exemption for portfolio dividends abolished

  • Baker & McKenzie
  • -
  • European Union, Germany
  • -
  • March 27 2013

As a reaction to a decision of the European Court of Justice of 2011, the German legislature abolished the participation exemption for portfolio

Recent European Court of Justice VAT decisions on investment management

  • Dechert LLP
  • -
  • European Union
  • -
  • March 20 2013

Two recent decisions of the European Court of Justice ("ECJ") on the VAT treatment of investment management services illustrate that this is still an

ECJ rules on WheelsNAPF VAT recovery case

  • Shepherd & Wedderburn LLP
  • -
  • European Union
  • -
  • March 11 2013

On 7 March 2013, the CJEU published its judgement on the long-running Wheels case. The case concerned the VAT treatment of fund management services

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

International regulatory update 7 - 11 January 2013

  • Clifford Chance LLP
  • -
  • European Union, France, Global, India, Poland, Singapore, United Kingdom, USA
  • -
  • January 14 2013

EMIR: Extension of scrutiny period for Commission Delegated Regulations Basel III: Basel Committee releases revised version of Liquidity Coverage

EU political update 29 October - 2 November 2012

  • Clifford Chance LLP
  • -
  • European Union
  • -
  • October 29 2012

On 23 October the Commission published a Communication (COM(2012) 629) setting out its Work Programme for 2013 and a table annexed to the Communication outlining detailed information about the nature of individual workstreams

Inside information: the disclosure of intermediate steps

  • Field Fisher Waterhouse
  • -
  • European Union
  • -
  • September 28 2012

The European Court of Justice ("ECJ") has provided useful clarification in a recent case, Geltl v Daimler AG (C-1911), as to whether information regarding the intermediate steps leading to a future uncertain event may potentially amount to inside information which is required to be disclosed immediately to the market

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