The interested party is responsible for the pension administration of a pension fund. This service can be regarded as ‘management of mutual investment funds’ and is therefore exempt from VAT. Under the same agreement, the interested party also provides services referred to as administrative support. It is in dispute whether the administrative support is also exempt. The court ruled that management support is inextricably linked to the provision of the pension administration. These services therefore constitute one economic achievement, namely the correct, complete and timely administration of the pension scheme. It would be artificial to split this achievement. It is not in dispute that in that case the exemption applies.
Source: rechtspraak.nl
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