51In case the referring court should find that the three companies to which A supplied various services were subject to specific State supervision, it is necessary to go on to consider whether those companies display the other characteristics required in order for them to be regarded as a special investment fund that is eligible for exemption in the light of the objective of Article 13B(d)(6) of the Sixth Directive and the principle of fiscal neutrality.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.