The Northern Netherlands District Court agreed that X provided a VAT-taxable pension administration service to employers. It also considered that the VAT exemption for insurance transactions was introduced in connection with the levy of insurance tax. Since X’s activities were exempt from insurance tax, the Court also saw in this an indication that X’s activities were not exempt from VAT. Contrary to the recent decision of the Noord-Holland District Court, the activities of X did not fall under the definition of the insurance exemption developed in European case law because there was no direct legal link between X and the assumed policyholders.
Source: FUTD
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