Court Rules in Favor of Claimant: VAT Deductible in Pension Scheme Dispute

• Claimant is a pension fund responsible for pension schemes for employees of affiliated employers
• Employees can participate in the scheme from age 18 and build up pension entitlements
• Claimant calculates and pays premiums to the employer, who only pays a fixed premium
• Claimant manages premium payments, communicates with former employees, and pays out pensions
• Claimant did not charge VAT on premiums until 2016
• Dispute over whether Claimant can deduct VAT charged by [X] from taxable income
• Court finds Eiseres entitled to deduct VAT as services provided are inseparable
• Court orders tax authority to refund VAT charged by [X] to Eiseres

Source: uitspraken.rechtspraak.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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