Judgment of the Court (Eighth Chamber) of 3 July 2019.#Commissioners for Her Majesty's Revenue and Customs v The Chancellor, Masters and Scholars of the University of Cambridge.#Reference for a preliminary ruling – Value added tax (VAT) – Deduction of input tax paid – Management costs of an endowment fund making investments with the aim of covering the costs of all downstream operations carried out by the taxable person – General costs.#Case C-316/18.

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Official record CELEX 62018CJ0316_SUM from European Union at Court of Justice of the European Union. Dated 3 July 2019. Status: decided.

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• Arrêt de la Cour (huitième chambre) du 3 juillet 2019.#Commissioners for Her Majesty's Revenue and Customs contre The Chancellor, Masters and Scholars of the University of Cambridge.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Déduction de la taxe payée en amont – Frais de gestion d’un fonds de dotation réalisant des investissements dans le but de couvrir des coûts de l’ensemble des opérations effectuées en aval par l’assujetti – Frais généraux.#Affaire C-316/18.

  judgment · FR · 3 July 2019

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