Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

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
69

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_69@2026-11-12

69It follows that management services performed by a third-party manager come, generally, within the scope of Article 13B(d)(6) of the Sixth Directive.

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)4 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); ATP PensionService A/S v Skatteministeriet (C-464/12)2 provisions; Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs (C-424/11)2 provisions; GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth (C-275/11)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