- The court case involves a pension fund providing exempt insurance services, which means no right to deduct VAT on execution costs.
- There is a legal relationship between employees and the pension fund, meeting the criteria set by the Court of Justice for insurance services.
- The court assesses whether the claimant has the right to deduct VAT for the first quarter of 2022, amounting to 31,244 euros.
- The dispute is whether the claimant’s service is an exempt insurance service or a VAT-taxable service.
- The claimant argues for VAT deduction, claiming the service is taxable and not an insurance-related action, citing the EU Court of Justice’s PPG ruling.
- The inspector argues the services qualify as insurance-related and are VAT-exempt, thus no right to VAT deduction.
- The inspector also argues the service fees are part of the pension premiums, not separate charges.
- The court concludes the appeal is unfounded and explains the reasoning and implications of this decision.
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.
