A total of six references have been made by the Netherlands. In terms of background BPFL (C-644/22) is the lead case with full background details given. They concern Article 135(1)(g) which requires Member States to exempt ‘the management of special investment funds as defined by Member States;’ BPFL is a pension fund that acquired asset management services from a foreign supplier. The tax authority assessed on the basis that the services were not exempt and the reverse charge would therefore apply.
Source KPMG
See also
- Roadtrip through ECJ Cases – Focus on Exemption – Management of special investment funds (Art. 135(1)(g))
- ECJ C-644/22 (BPFL) – Questions – Does the exemption for the management of mutual funds apply to a pension fund
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