The text discusses whether certain sectoral pension funds in the Netherlands should be considered as special investment funds exempt from VAT under EU law. It examines the extent to which the principle of neutrality limits the competence of Member States in defining ‘special investment funds’ and whether an exemption granted to certain pension funds should be extended to others. The key issue is whether the investment risk is borne by the pension fund members, which depends on whether the pension amount varies primarily based on the investment results.
Source BTW jurisprudentie
See also
- ECJ C-639/22 & others – Judgment – Interpretation of VAT exemption for pension funds
- Roadtrip through ECJ Cases – Focus on Exemption – Management of special investment funds (Art. 135(1)(g))
- Other comments on ECJ C-639/22
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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