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European Union
Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise (C-169/04)
Judgment
The second and third questions
Findings of the Court
63

Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise (C-169/04)

Judgment of 4 May 2006law://eu/cjeu/2004/c-169-04/para_63@2026-11-12

63It follows that the transactions covered by that exemption are those which are specific to the business of undertakings for collective investment.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Third Chamber
Case: C-169/04 · ECLI:EU:C:2006:289
Decided: 4 May 2006
Procedure: Preliminary reference · referred by the VAT and Duties Tribunal, London (United Kingdom)
Applicants: Abbey National plc; Inscape Investment Fund
Defendant: Commissioners of Customs & Excise
Rapporteur: S. von Bahr
Advocate General: J. Kokott
Bench: 5 judges
A. Rosas, J. Malenovský, S. von Bahr, A. Borg Barthet, U. Lõhmus
Language: English
Official: CURIA · EUR-Lex 62004CJ0169

Topics

Value added tax

History · 1 version

4 May 2006Reading

Connections

Interprets 2: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment; Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS)
Cited by 15: K and DBKAG v Finanzamt Österreich, anciennement Finanzamt Linz (C-58/20, C-59/20)3 provisions; Blackrock Investment Management (UK) Limited v Commissioners for Her Majesty's Revenue and Customs (C-231/19); Vega International Car Transport and Logistic – Trading GmbH v Dyrektor Izby Skarbowej w Warszawie (C-235/18); Commissioners for Her Majesty's Revenue and Customs v British Film Institute (C-592/15); Minister Finansów v Aspiro SA (C-40/15); Staatssecretaris van Financiën v Fiscale Eenheid X NV cs (C-595/13)2 provisions; ATP PensionService A/S v Skatteministeriet (C-464/12)2 provisions; GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth (C-275/11)2 provisions; Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs (C-424/11)2 provisions; Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG (C-44/11)2 provisions; Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc (C-175/09)2 provisions; Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (C-242/08); J.C.M. Beheer BV v Staatssecretaris van Financiën (C-124/07); JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs (C-363/05)2 provisions; Volker Ludwig v Finanzamt Luckenwalde (C-453/05)2 provisions
Cites 14: Jyske Finans A/S v Skatteministeriet (C-280/04); Assurandør-Societetet et v Skatteministeriet (C-8/01); Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon (C-394/04, C-395/04); Council Directive 85/611/EEC of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS); Sparekassernes Datacenter (SDC) v Skatteministeriet (C-2/95); Belgian State v Temco Europe SA (C-284/03); Cimber Air A/S v Skatteministeriet (C-382/02); Gemeente Emmen v Belastingdienst Grote Ondernemingen (C-468/93); Fonden Marselisborg Lystbådehavn v Skatteministeriet and Skatteministeriet v Fonden Marselisborg Lystbådehavn (C-428/02); Banque Bruxelles Lambert SA (BBL) v Belgian State (C-8/03); Commission of the European Communities v Ireland (C-358/97); Sinclair Collis Ltd v Commissioners of Customs & Excise (C-275/01); Commissioners of Customs & Excise v CSC Financial Services Ltd (C-235/00); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment