- CJEU Advocate General opinion on Dutch pension funds and VAT exemption
- Certain Dutch pension funds not considered special investment funds
- Management services provided to these funds not exempt from VAT
- Dutch pension funds not comparable to UCITS or individual defined contributions plans
- Cases C-639/22 to C-644/22 involved
Source: kpmg.com
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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