- On October 5, 2023, the Court of Justice of the European Union (CJEU) held a hearing regarding the VAT exemption for the management of pension funds.
- This hearing was prompted by preliminary questions from the Gelderland District Court to determine if pension funds can be considered comparable to a common investment fund and thus eligible for the VAT exemption.
- The hearing raised various questions about the Dutch pension system, and the Advocate General is expected to provide a conclusion on January 11, 2024.
- The outcome of this procedure could impact the qualification of services provided to pension funds. If pension funds are deemed comparable to a common investment fund, management services would be exempt from VAT.
Source PwC
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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