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

Journal
Kasteren, E. van
Netherlands
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2017 (Volume 19), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.