- BV X provided management services to a pension fund with a CDC (Collective Defined Contribution) scheme.
- BV X paid €90,103 in VAT for these services in Q3 2017 but objected, claiming the services should be VAT-exempt.
- BV X argued the pension fund qualified as a common investment fund under Dutch VAT law because participants bore the investment risk.
- The pension benefits were 63% dependent on investment returns.
Source: futd.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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