VAT on pension premiums: referral to the European Court of Justice on the horizon?

The VAT treatment of pension activities may soon be brought before the Court of Justice of the European Union (CJEU). This is advice issued by the Advocate General (AG) to the Dutch Supreme Court in two recent opinions. At the heart of the case is whether pension funds, when administering pension schemes, provide an insurance service that qualifies for a VAT exemption. According to the AG, this remains unclear and requires clarification at EU level.

Read the full article in Dutch.