Abstract
The ECJ has recently decided in a case revolving around application of the VAT exemption on services provided to pension funds in the Netherlands. NL: ECJ, 5 Sept. 2024, Joined cases Case C-639/22 to C-644/22, X v. Inspecteur van de Belastingdienst Utrecht, Case Law IBFD. The ECJ’s decision was inconclusive, and it was left to the local court in the Netherlands to decide whether, based on the specific facts and circumstances, the VAT exemption could be applied to the services provided to these pension funds. This article explores the insights provided by the ECJ in this judgment and examines why this decision should have an impact throughout the European Union and why pension funds or other funds alike for the purpose of the VAT exemption should not only look at competition within their own country, but also elsewhere in the European Union.
Published Version
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