PPG Holdings Bv: ECJ 18 Apr 2013

ECJ Opinion – VAT – Pension fund set up by an employer as a separate legal entity – VAT on management services relating to the pension fund, invoiced to the employer – Whether deductible – Whether such services exempt from VAT as ‘management of special investment funds’
Sharpston AG
C-26/12, [2013] EUECJ C-26/12, [2013] EUECJ C-26/12
Bailii, Bailii

Updated: 02 May 2021; Ref: scu.472725