The Resource Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands
Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands
Resource Information
The item Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article looks at what constitutes a "special investment fund" in the eyes of the Dutch Supreme Court. The two Supreme Court decisions seem to tighten the rope for the application of the exemption in the Netherlands. The first case is the outcome of the legal proceedings in which the Supreme Court referred questions to the European Court of Justice (ECJ). With the answers provided by the ECJ, the Supreme Court reached its decision to partly refer the case back to a Court of Appeal for further fact finding. In the second case, the Supreme Court decided on the question as to whether a Dutch defined-benefit pension scheme without a guaranteed benefit could be regarded as a special investment fund for VAT purposes
- Language
- eng
- Label
- Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands
- Title
- Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands
- Language
- eng
- Summary
- This article looks at what constitutes a "special investment fund" in the eyes of the Dutch Supreme Court. The two Supreme Court decisions seem to tighten the rope for the application of the exemption in the Netherlands. The first case is the outcome of the legal proceedings in which the Supreme Court referred questions to the European Court of Justice (ECJ). With the answers provided by the ECJ, the Supreme Court reached its decision to partly refer the case back to a Court of Appeal for further fact finding. In the second case, the Supreme Court decided on the question as to whether a Dutch defined-benefit pension scheme without a guaranteed benefit could be regarded as a special investment fund for VAT purposes
- Citation source
- In: Derivatives and financial instruments. - Amsterdam. - Vol. 19 (2017), no. 2 ; 4 p
- http://library.link/vocab/creatorName
- Kasteren, E. van
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT exemption
- financial services
- investment fund
- pension fund
- case law
- Label
- Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands
- Label
- Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Supreme-Court-restricts-the-scope-of-the-VAT/8EHVGU2pWMo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Supreme-Court-restricts-the-scope-of-the-VAT/8EHVGU2pWMo/">Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Supreme-Court-restricts-the-scope-of-the-VAT/8EHVGU2pWMo/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Supreme-Court-restricts-the-scope-of-the-VAT/8EHVGU2pWMo/">Supreme Court restricts the scope of the VAT exemption for the management of special investment funds in the Netherlands</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
