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Enterprise Pension Fund Not Exempt from VAT

  • Ondernemingspensioenfonds X managed retirement provisions for current and former employees of company C
  • X invested in various types of investments and managed several collective pension schemes
  • X received services from providers in other EU countries, including fiduciary management and asset management
  • X paid the applicable VAT and partially deducted it
  • X appealed the decision
  • The court in Noord-Holland ruled on the matter

Source: futd.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.

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