Supreme Court Restricts the Scope of the VAT Exemption for the Management of Special Investment Funds in the Netherlands

Type

Journal

Author

Kasteren, E. van

Country

Netherlands

Published Date

March 23, 2017

Issue

Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 2

DOI

https://doi.org/10.59403/8nyptb

Document

Go to Tax Research Platform

Defining the term “special investment fund” in the VAT exemption for the management of special investment funds, the Dutch Supreme Court opts to follow the referral of the Fiscale Eenheid X case and rules on the management of a pension fund executing a defined-benefit scheme.

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Supreme Court Restricts the Scope of the VAT Exemption for the Management of Special Investment Funds in the Netherlands