The question is whether Blackrock UK should self-assess the VAT on these services, or only on the Aladdin services used to render services to funds that are not eligible for the fund VAT exemption. The other concerned the circumstances in which the UK could deport the ex-spouse of an EU citizen. Discover at a glance the RegTech universe and what solutions this new technology offers to solve compliance and regulatory issues. The decision could be considered as a step back of the Court, as it refuses its Advocate General’s suggestion that the exemption could possibly apply to the services that are used for funds eligible for the VAT exemption if sufficient data is provided. Jill Rutter, Programme Director at the Institute for Government, added: “The evidence shows that the number of cases ending up before the court is declining. This implies that, even if most of the funds benefitting from these services are eligible ones, the exemption would not apply. Help; Disclaimer; Links. EU court rules against Hungary's Orban over Soros university . The UK rarely ends up in the European Court of Justice (ECJ), and when it does it wins its cases more often than most European Union (EU) member states, a new report finds. With this narrow interpretation of the service specificity criterion, the approach of the Court seems rather restrictive and may affect other outsourced or delegated services. There are also 9 Advocates General who are drawn from a range of states. In the end, the Commission decided to refer only 83 of these cases to the European Court. Case numbers in ascending order: Dates in descending order: Dates in ascending order: General information. While in transition, the UK Supreme Court must refer questions to the ECJ on the interpretation of the EU treaties and secondary legislation; all other courts have a discretion as to whether to refer such cases. The General Court has two judges from each state. The Institute for Government is an independent think tank that works to make government more effective. “This presents a dilemma for the Government. Social login not available on Microsoft Edge browser at this time. Blackrock UK uses Aladdin to render services to two fund categories, i.e., those eligible to receive VAT exempt services and non-eligible ones. See Terms of Use for more information. Christian is focused on indirect tax issues across various industries, including retail, telecommunications, entertain... More, Joachim is the leader of the Indirect Tax department in Luxembourg a tax partner at Deloitte Luxembourg with over 15 years of tax experience gained with Deloitte and a magic circle law firm. Who’s afraid of the ECJ?, published today by the independent Institute for Government (IfG), charts the UK’s experience at the ECJ compared to the 14 other longest standing members of the EU. All courts must refer cases on the validity of the actions of EU institutions. Formally known as the Court of Justice of the European Union, the European Court of Justice (ECJ) is the judicial authority of the EU, ruling on member states’ compliance with EU treaties, interpreting EU law and deciding on the legality of EU institutions’ actions. After the Court’s development on the single-service concept, it recalled that, in order to be VAT exempt, “(…) the services provided by a third-party manager must, viewed broadly, form a distinct whole fulfilling in effect the specific, essential functions of the management of special investment funds (…). Concerned businesses should review if the Court’s decision may affect them and to review the contractual arrangements of services they render and receive when those services are used or could be used by non-eligible funds.

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+ How we made $200K with 4M downloads.

How we made $200K with 4M downloads.