The Gelderland District Court ruled that X performs VAT-exempt insurance services and is therefore not entitled to deduct input VAT. X, a general pension fund for multiple employers, operates through employer-specific collectivity groups, where employees are mandatorily enrolled and partially fund the premiums. As X assumes the risk and is contractually obligated to pay out upon insured events, the neutrality principle does not apply, and the appeal was dismissed as unfounded.
Source: taxlive.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.
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