The Resource Pension funds - EU VAT aspects

Pension funds - EU VAT aspects

Label
Pension funds - EU VAT aspects
Title
Pension funds - EU VAT aspects
Creator
Subject
Language
eng
Summary
The VAT position of pension funds varies from Member State to Member State. Differences not only concern the VAT treatment of the management of the funds, but also the extent to which pension funds or the sponsoring employers are able to recover VAT on costs associated with the operation of the funds. In this article, the authors discuss some of the differences in the VAT treatment of pension funds between the Member States of the European Union and explore the likelihood of harmonization in the near future
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 23 (2012), no. 2 ; p. 114-118
http://library.link/vocab/creatorName
  • Zutt, J
  • Tetteroo, N
  • Breimer, B
Geographic coverage
  • European Union
  • Europe
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • pension fund
  • VAT harmonization
  • VAT exemption
Label
Pension funds - EU VAT aspects
Publication

Library Locations

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