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.
Source
- Decision No. AWB-19_6769 of 6 October 2022
- Decision No. AWB-20_946 of 6 October 2022
- Decision AWB-21_1421
ECJ Cases referred to
- C-424/11 (Wheels Common Investment Fund Trustees and Others) – An investment fund in which the assets of a pension scheme are not in scope of the concept of ‘mutual investment funds’ (not VAT exempted)
- C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Recent ECJ/General Court VAT Jurisprudence and Implications for EU Compliance (November 2025)
- Navigating VAT Exemptions: Recent ECJ Judgments and Their Implications for Intra-Community Transactions and Imports
- Review of the VAT treatment of Transfer Pricing adjustments
- EU VAT Rate Changes in 2026: Key Updates for Finland, Lithuania, and Germany
- Amazon Phases Out Commingling: New FNSKU Barcodes Reshape Fulfilment and VAT Compliance
