A company pension fund takes care of the implementation of a pension scheme. The pension fund takes the position that it thus provides one taxable service for the benefit of the affiliated employers and therefore has a complete right to deduct. The court rules that the pension fund has no right to deduct. The implementation of the pension scheme concerns one inseparable service whereby the taxable base is formed by the full premium. The position of the pension fund that this service is taxable cannot lead to a justified appeal, because then value-added tax is also due on the full premium. In that case, not too much value-added tax has been paid, but too little. In addition, the court rules that the implementation of the pension scheme is exempt from VAT and therefore no right to deduct exists. The appeal is unfounded.
Source: rechtspraak.nl
