Comments on ECJ C-639/22 & others: AG CJEU answers preliminary questions on VAT exemption for sectoral pension funds

C-639/22, C-640/22, C-641/22, C-642/22, C-643/22, C-644/22

Advocate General Kokott concludes that there is a ‘special investment fund’ if the investment fund is accessible to the public and that there is a repayment obligation comparable to that of a UCITS. Furthermore, investors must incur a similar investment risk.

Source Taxlive

See also

• ECJ C-639/22 & others – AG Opinion – An investment fund comparable to a UCITS is considered a ‘special investment fund’

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