On 6 October 2022, the Lower Court of Gelderland requested a preliminary ruling from the European Court of Justice (ECJ) in NV X. v. Tax Administration (Case No. AWB 19/6769) on whether a pension fund is also entitled to the VAT exemption for special investment funds.
Source
- Decision No. AWB-19_6769 of 6 October 2022
- Decision No. AWB-20_946 of 6 October 2022
- Decision AWB-21_1421
ECJ Cases referred to
- C-424/11 (Wheels Common Investment Fund Trustees and Others) – An investment fund in which the assets of a pension scheme are not in scope of the concept of ‘mutual investment funds’ (not VAT exempted)
- C-464/12 (ATP PensionService) – Asset management still exempt from VAT for certain pension funds
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