- Claimant is a pension fund responsible for pension schemes for employees of affiliated employers
- Employees can participate in the scheme from age 18 and build up pension entitlements
- Claimant calculates and pays premiums to the employer, who only pays a fixed premium
- Claimant manages premium payments, communicates with former employees, and pays out pensions
- Claimant did not charge VAT on premiums until 2016
- Dispute over whether Claimant can deduct VAT charged by [X] from taxable income
- Court finds Eiseres entitled to deduct VAT as services provided are inseparable
- Court orders tax authority to refund VAT charged by [X] to Eiseres
Source: uitspraken.rechtspraak.nl
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.
