Netherlands – Asset management services are subject to VAT | KPMG | GLOBAL.
January 22: The Court of Appeals of The Hague, in a December 2014 decision, held that asset management services provided to a Dutch pension fund were not exempt from value added tax (VAT).
The decision—the first by a Dutch court, following a March 2014 judgment of the Court of Justice of the European Union—is not only important for pension funds, but also for asset managers and other service providers.
Read a January 2015 report prepared by the KPMG member firm in the Netherlands: Court of Appeals The Hague: “Asset management services provided to pension funds are not VAT exempt”
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