- The case involves the tax exemption for the administration of pension and retirement funds in the Netherlands
- The question is whether certain pension funds can be considered as tax-exempt “special assets” under EU law
- The term “special assets” is defined by member states, but is also influenced by the OGAW Directive on investment funds
- The Dutch tax authorities have not granted tax exemption to the pension funds in question
- The interpretation of EU law regarding tax exemption for pension funds is discussed in the case
Source: datenbank.nwb.de
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.
