H&I 2024/269
Inspecteur van de Belastingdienst Utrecht. VAT exemption for pension funds. Court of Justice
CJ 05-09-2024, C-639/22, C-640/22, C-641/22, C-642/22, C-643/22, C-644/22 (Uitspraak), m.nt. Jeroen Bijl (Inspecteur van de Belastingdienst Utrecht, Fiscale Eenheid Achmea, Pensioenfonds voor Fysiotherapeuten, BPL Pensioen, BPFL)
- Instantie
Court of Justice of the European Union
- Datum
5 september 2024
- Magistraten
C. Lycourgos, O. Spineanu-Matei, J.-C. Bonichot, S. Rodin, L.S. Rossi
- Zaaknummer
C-639/22
C-640/22
C-641/22
C-642/22
C-643/22
C-644/22
- Conclusie
J. Kokott
- Noot
Jeroen Bijl
- Roepnaam
Inspecteur van de Belastingdienst Utrecht
Fiscale Eenheid Achmea
Pensioenfonds voor Fysiotherapeuten
BPL Pensioen
BPFL
- JCDI
JCDI:ADS984158:1
- Vakgebied(en)
Europees belastingrecht / Belastingen EU
Omzetbelasting / Vrijstelling
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 05‑09‑2024
Conclusie, Court of Justice of the European Union, 14‑03‑2024
Beroepschrift, Court of Justice of the European Union, 12‑10‑2022
Beroepschrift, Court of Justice of the European Union, 12‑10‑2022
Beroepschrift, Court of Justice of the European Union, 12‑10‑2022
Beroepschrift, Court of Justice of the European Union, 12‑10‑2022
Beroepschrift, Court of Justice of the European Union, 12‑10‑2022
Beroepschrift, Court of Justice of the European Union, 12‑10‑2022
- Wetingang
Council Directive 2006/112/EC Article 135 paragraph 1 sub g
Essentie
Judgment of the Court of Justice in the case Inspecteur van de Belastingdienst Utrecht. Article 135(1)(g) of Council Directive 2006/112/EC must be interpreted as meaning that the members of a pension fund performing, under a collective pension scheme, a pension agreement providing for pension entitlements and retirement benefits, the amount of which – albeit based on a standard pension or occupational income and the number of years of employment of each member – may vary under certain conditions as a result of the investments made by that pension fund, may be regarded as bearing the investment risk only where that amount ... Verder lezen? Log in om dit document te bekijken.