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Document 62022CN0641
Case C-641/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Y v Inspecteur van de Belastingdienst Amsterdam
Case C-641/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Y v Inspecteur van de Belastingdienst Amsterdam
Case C-641/22: Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Y v Inspecteur van de Belastingdienst Amsterdam
OJ C 35, 30.1.2023, p. 26–26
(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 35/26 |
Request for a preliminary ruling from the Rechtbank Gelderland (Netherlands) lodged on 12 October 2022 — Y v Inspecteur van de Belastingdienst Amsterdam
(Case C-641/22)
(2023/C 35/30)
Language of the case: Dutch
Referring court
Rechtbank Gelderland
Parties to the main proceedings
Applicant: Y
Defendant: Inspecteur van de Belastingdienst Amsterdam
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:
— |
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? |
— |
what the magnitude of the collective or individual risk is? |
— |
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? |
— |
that the employer has guaranteed for the period 2014 to 2020 up to an amount of €250 000 000 in order to achieve the targeted pension accrual? |
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).