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Document 62022CN0644
Case C-644/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Bedrijfstakpensioensfonds voor het levensmiddelenbedrijf (BPFL) v Inspecteur van de Belastingdienst Utrecht
Case C-644/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Bedrijfstakpensioensfonds voor het levensmiddelenbedrijf (BPFL) v Inspecteur van de Belastingdienst Utrecht
Case C-644/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Bedrijfstakpensioensfonds voor het levensmiddelenbedrijf (BPFL) v Inspecteur van de Belastingdienst Utrecht
OJ C 35, 30.1.2023, p. 28–28
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
30.1.2023 |
EN |
Official Journal of the European Union |
C 35/28 |
Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Stichting Bedrijfstakpensioensfonds voor het levensmiddelenbedrijf (BPFL) v Inspecteur van de Belastingdienst Utrecht
(Case C-644/22)
(2023/C 35/33)
Language of the case: Dutch
Referring court
Rechtbank Gelderland
Parties to the main proceedings
Applicant: Stichting Bedrijfstakpensioensfonds voor het levensmiddelenbedrijf (BPFL)
Defendant: Inspecteur van de Belastingdienst Utrecht
Questions referred
1. |
Must Article 135(1)(g) of the VAT Directive (1) be interpreted as meaning that unit-holders in a pension fund such as the one at issue in the main proceedings can be regarded as bearing investment risk, and does this mean that the pension fund constitutes a ‘special investment fund’ within the meaning of that provision? Is it relevant in that regard:
|
2. |
Does the principle of tax neutrality require that, for the application of Article 135(1)(g) of the VAT Directive, in the case of funds which are not UCITS, (2) it must be assessed not only whether they are comparable to UCITS but also whether, from the perspective of the average consumer, they are comparable to other funds that are not UCITS funds but are regarded by the Member State as special investment funds? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).
(2) Undertakings for collective investment in transferable securities.