Global

Details

  • Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/2/2013

Netherlands - Companies’ recovery of VAT on pension fund costs 

August 2: The Court of Justice of the European Union (CJEU) issued a judgment finding that companies can recover the value added tax (VAT) charged on costs incurred in connection with their own pension funds. PPG Holdings BV, C-26/12 (18 July 2013).

The company in this case sought to recover VAT imposed on the costs it incurred with respect to the operation of a defined benefits plan.


The CJEU also addressed the VAT treatment of managing the pension assets placed in the company pension funds.




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