Comments on ECJ C-639/22: VAT Treatment of Pension Fund Management in the Netherlands: Clarification and Implications

• The VAT exemption for the management of special investment funds (SIFs) has been a topic of discussion and ECJ case law.
• Case C-639/22 X v. Inspecteur van de Belastingdienst Utrecht focuses on whether Dutch pension funds are eligible for the VAT exemption.
• The VAT Directive aims to provide VAT neutrality for investment funds.
• ECJ has ruled that SIFs include funds within the scope of the UCITS Directive.
• ECJ also ruled that the exemption should be available to investment funds comparable to UCITS funds.
• Case law has provided clarity on the requirements for an investment fund to be considered comparable to a UCITS fund.

Source: insightplus.bakermckenzie.com

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See also

• ECJ C-639/22 & others – Judgment – Interpretation of VAT exemption for pension funds
• Roadtrip through ECJ Cases – Focus on Exemption – Management of special investment funds (Art. 135(1)(g))
• Other comments on ECJ C-639/22

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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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