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Reference documents Dutch Court on Preliminary Question to ECJ: Does the exemption for the management of mutual funds apply to a pension fund?

On 6 October 2022, the Lower Court of Gelderland requested a preliminary ruling from the European Court of Justice (ECJ) in NV X. v. Tax Administration (Case No. AWB 19/6769) on whether a pension fund is also entitled to the VAT exemption for special investment funds.

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ECJ Cases referred to

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