- Case involves a dispute over whether a business pension fund is entitled to deduct input tax on pension administration services
- The court rules that the services provided by the pension fund qualify as insurance services under EU VAT law
- As a result, the services are exempt from VAT and the pension fund cannot claim input tax deduction
- The court decides not to refer any questions to the Court of Justice of the European Union
- The appeal is dismissed as unfounded
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.