Source: All England Reporter
Publisher Citation: [2013] All ER (D) 258 (Jul)
Court: Court of Justice of the European Union (Fourth Chamber)

Judges Bay Larsen, Malenovsky, Lohmus, Safjan (Rapporteur) and Prechal

Judgment Dates: 18 July 2013


European Union - Value added tax - Input tax - Deductibility of input tax - Pension fund - Respondent Netherlands authority issuing additional tax assessment against taxpayer in respect of VAT deducted by taxpayer in respect of costs associated with operation of pension fund - Taxpayer challenging additional assessment - Whether taxpayer entitled to deduct VAT on services relating to the management and operation of fund - Sixth Council Directive (EEC) 77/388, art 17.

The Case

European Union Value added tax. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of arts 13B(d)(6) and 17 of Sixth Council Directive (EEC) 77-388 (on the harmonisation of the laws of the Member States relating to turnover taxes Common system of value added tax: uniform basis of assessment). The request had been made in proceedings between Fiscale eenheid PPG Holdings BV cs te Hoogezand (PPG) and the Inspecteur van de Belastingdienst-Noord-kantoor Groningen concerning an additional assessment to VAT for the period from 1 January 2001 to 31 December 2002 in respect of the costs associated with services relating to the management and operation of a pension fund which PPG had set up in the form of a legally and fiscally separate entity, in order to safeguard the pension rights of its employees and former employees.

Practice Areas

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