Dutch District Court Requests for a Preliminary Ruling in Six Pension Fund Cases

In this article the authors discuss the preliminary rulings as submitted by the Dutch District Court of Gelderland in six pension funds cases. After a multitude of negative decisions over the last couple of years, finally, these questions are a promising breakthrough. The reason for these preliminary rulings is the objections filed by many Dutch pension funds regarding the application of the VAT exemption for the management of special investment funds.