- European Court of Justice issued an advocate general opinion on Dutch VAT exemption rules
- Taxpayers sought rulings on qualification of special occupational pension funds for VAT exemption
- Advocate general opined that special investment funds similar to UCITS can be exempt from VAT
- Funds that are not UCITS must be compared with UCITS and other special investment funds
- EU members can exempt special investment funds without violating fiscal neutrality
- Differentiation can be made between guaranteed pension commitments and those based on invested capital performance
Source: news.bloombergtax.com
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.
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