Partly deductible VAT on costs incurred for the transfer of a collective pension scheme
Dispute on appeal after referral (2nd time) by the Supreme Court. The question is whether the sales tax of € 102,694 in total charged to X by external advisers can be taken into account by X as input tax, as X argues and contradicts the Tax and Customs Administration.
It is not in dispute that X is a VAT entrepreneur and that her performances, with the exception of the collective value transfer to Stichting A, are exempt (Article 11 paragraph 1 letter k OB Act). The parties have agreed with regard to this collective value transfer, as confirmed by them at the hearing, that it should be regarded as the transfer of all or part of a generality of goods as referred to in Article 37d of the Tax Law .