Comments on ECJ C-639/22 (AG Opinion) – Management of Dutch pillar 2 occupational pension funds are not VAT exempt

• Dutch companies used fund management services for occupational pension funds (OPFs) and were taxed as service recipients.
• The Dutch tax authorities considered the management services of OPFs to be subject to VAT, but the companies argued that these services were exempt under Article 135.1.g of the VAT Directive.
• The Advocate General’s opinion addresses the criteria for OPFs to be considered “special investment funds” and whether Article 135.1.g can be directly applied in favor of taxpayers.
• The criteria include similarity to UCITS funds and the direct applicability of the exemption provisions.

Source Pawel Mikula

See also

• ECJ C-639/22 & others – AG Opinion – An investment fund comparable to a UCITS is considered a ‘special investment fund’

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