The European Court of Justice has given a judgment in the Fiscale eenheid PPG Holdings BV case.

The ECJ declares that article 17 of Sixth Council Directive 77/388/EEC must be interpreted as meaning that a taxable person who has set up a pension fund in the form of a legally and fiscally separate entity, such as that at issue in the main proceedings, in order to safeguard the pension rights of his employees and former employees, is entitled to deduct the value added tax he has paid on services relating to the management and operation of that fund, provided that the existence of a direct and immediate link is apparent from all the circumstances of the transactions in question.

No. C-26/12

Informatiesoort: Nieuws

Rubriek: Pensioenen, Europees belastingrecht, Omzetbelasting

H&I: Previews


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