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Document 62022CN0639
Case C-639/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — X v Inspecteur van de Belastingdienst Utrecht
Case C-639/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — X v Inspecteur van de Belastingdienst Utrecht
Case C-639/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — X v Inspecteur van de Belastingdienst Utrecht
OJ C 35, 30.1.2023, p. 24–25
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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30.1.2023 |
EN |
Official Journal of the European Union |
C 35/24 |
Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — X v Inspecteur van de Belastingdienst Utrecht
(Case C-639/22)
(2023/C 35/28)
Language of the case: Dutch
Referring court
Rechtbank Gelderland
Parties to the main proceedings
Applicant: X
Defendant: Inspecteur van de Belastingdienst Utrecht
Question referred
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:
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whether unit-holders bear an individual investment risk or is it sufficient that unit-holders as a collective — and no one else — bear the consequences of the investment results? |
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what the magnitude of the collective or individual risk is? |
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to what extent the amount of the pension benefit depends also on other factors, such as the number of years of pension accrual, salary level and the actuarial interest rate? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).