- The VAT exemption for the management of special investment funds (SIFs) has been a topic of discussion and ECJ case law.
- Case C-639/22 X v. Inspecteur van de Belastingdienst Utrecht focuses on whether Dutch pension funds are eligible for the VAT exemption.
- The VAT Directive aims to provide VAT neutrality for investment funds.
- ECJ has ruled that SIFs include funds within the scope of the UCITS Directive.
- ECJ also ruled that the exemption should be available to investment funds comparable to UCITS funds.
- Case law has provided clarity on the requirements for an investment fund to be considered comparable to a UCITS fund.
Source: insightplus.bakermckenzie.com
See also
- ECJ C-639/22 & others – Judgment – Interpretation of VAT exemption for pension funds
- Roadtrip through ECJ Cases – Focus on Exemption – Management of special investment funds (Art. 135(1)(g))
- Other comments on ECJ C-639/22
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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.
