- Recent case law on VAT exemption for management of “special investment funds” in relation to pension funds
- European Court of Justice ruling on the scope and application of VAT exemptions
- Definition of “special investment funds” by Member States and the UCITS Directive
- Dutch tax authorities’ belief that management services for certain pension funds are subject to VAT
- District Court of Gelderland requesting a preliminary ruling with the ECJ on the scope of “special investment funds”
- ECJ ruling on the characteristics required for an entity to be considered comparable to a UCITS and qualify as a “special investment fund”
Source: stibbe.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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