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’
Judges:
Sharpston AG
Citations:
C-26/12, [2013] EUECJ C-26/12, [2013] EUECJ C-26/12
Links:
European, VAT
Updated: 17 November 2022; Ref: scu.472725
