- The case concerns a sector pension fund outsourcing pension management and seeking to deduct VAT on related costs.
- The court rules that pension execution services for employee participants are subject to VAT, as the insurance exemption does not apply due to lack of a strict premium-payment condition.
- For other participant categories where benefit depends on premium payment, the insurance exemption applies and VAT deduction is not allowed.
- The court decides that VAT is due on the entire premium received by the fund, not just the portion covering administrative costs.
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.
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