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 |
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Original language | Dutch |
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Project No. | ECLI:NL:RBNHO:2020:2973 |
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Finished | 8/04/20 |
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Applicant | Rechtbank Noord-Holland |
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Publication status | Published - 11 Jun 2020 |
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Name | Pensioen Jurisprudentie 2020/86 |
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