- Dutch court ruled on a VAT dispute involving a company pension fund seeking to deduct €17,011 in input VAT.
- The pension fund claimed it provided taxable administrative services; the tax inspector argued it offered VAT-exempt insurance services.
- The court found the fund’s activities qualify as insurance services under EU VAT law due to premium collection, risk assumption, and legal relationships with participants.
- The court rejected the fund’s argument that it only administered pensions, noting it bears full management and risk responsibility.
- The appeal was dismissed, confirming the pension fund has no right to deduct VAT.
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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