Vrijstelling van BTW bij uitbesteding vermogensbeheer van CDC-regeling

Bas Dieleman

Vrijstelling van BTW bij uitbesteding vermogensbeheer van CDC-regeling

Translated title of the contribution: VAT exemption in case of outsourcing asset management of CDC pension plan

Bas Dieleman

Research output: Case Note › Case note › Academic

Abstract

For the first time ever, a court decided whether the VAT exemption for fund management as mentioned in the Dutch legislation, is applicable for pension funds which administer a CDC pension plan. In this case, the court decided that the VAT exemption was not applicable. However, it is likely, that in similart cases, courts will decide differently.

Translated title of the contribution	VAT exemption in case of outsourcing asset management of CDC pension plan
Original language	Dutch
Project No.	ECLI:NL:RBNHO:2020:2973
Finished	8/04/20
Applicant	Rechtbank Noord-Holland
Publication status	Published - 11 Jun 2020

Publication series

Name	Pensioen Jurisprudentie 2020/86

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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https://www.navigator.nl/document/idb08ed36b232e46e3959f26c614a82814?ctx=WKNL_CSL_108

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PY - 2020/6/11

Y1 - 2020/6/11

N2 - For the first time ever, a court decided whether the VAT exemption for fund management as mentioned in the Dutch legislation, is applicable for pension funds which administer a CDC pension plan. In this case, the court decided that the VAT exemption was not applicable. However, it is likely, that in similart cases, courts will decide differently.

AB - For the first time ever, a court decided whether the VAT exemption for fund management as mentioned in the Dutch legislation, is applicable for pension funds which administer a CDC pension plan. In this case, the court decided that the VAT exemption was not applicable. However, it is likely, that in similart cases, courts will decide differently.

M3 - Case note

T3 - Pensioen Jurisprudentie 2020/86

ER -

Vrijstelling van BTW bij uitbesteding vermogensbeheer van CDC-regeling

Abstract

Publication series

UN SDGs

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Cite this