- The Court of Den Bosch ruled that X’s services qualify as VAT-exempt insurance services.
- X performs not only administrative pension tasks but also all other duties and responsibilities of a company pension fund.
- X is responsible for the full operation of the pension fund, including investment policy and crisis planning.
- X’s claim for VAT refund was denied, and its appeal was dismissed.
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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