The plaintiff is an occupational pension fund and invokes the exemption contained in Article 11, first paragraph, letter i, third, of the Dutch VAT Act (Wet OB). In the opinion of the District Court, the plaintiff has not met all (four) criteria as established by the ECJ EU, so that she is not comparable to undertakings for collective investment in transferable securities (UCITS) and therefore does not qualify for the exemption. The investment risk of the members of the pension fund is not sufficiently significant to equate it with the risk borne by members of a UCITS.
Source: rechtspraak.nl
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