Analysis: “The Concept of an exempt Investment Fund, from the Perspective of Investor Risk (X and Others, Joined Cases C‑639/22 and C‑644/22” – Go Health Pro
The case concerns Dutch pension funds, some of which are compulsory occupational pension funds, sectoral pension funds and company pension funds, and the question of whether these pension funds are regarded as investment funds whose management is exempt from VAT under Article 135(1)(g) of the VAT Directive. The pension funds in question had contracted the … Read more