Management of Average Salary Pension Fund Subject to VAT Taxation

• Bedrijfstakpensioenfonds X managed pension schemes for workers in specific sectors.
• In 2010 and 2011, it purchased services from foreign suppliers.
• The fund claimed these services should be exempt from VAT under a specific law.
• Courts in Noord-Holland and Amsterdam agreed with the tax inspector that the exemption did not apply.

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.