- Pension fund X receives premium for services exempt from VAT
- X is not entitled to deduct VAT charged by A
- X finances the accumulation of assets for pension payments in its own name
- A handles financial administration and implementation of pension scheme for X
- Court rules that entire received pension premium qualifies as compensation for insurance activity of X
Source: taxlive.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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