New case law on the VAT exemption for pension funds
This case law has been rendered by the European Court of Justice of the European Union on 5th September 2024 in joint cases C-639/22 to C-644/22
The European VAT Directive (2006/112/EC) provides for a VAT exemption in its article 135(1)(g) for the management services rendered to investment funds. This provision has been reviewed by the Court of Justice of the European Union (CJEU) for its application to pension funds, and two questions were raised to the Court.
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