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Document 62022CJ0639
Case C-639/22
C-639/22
Court of Justice
Status: In progress
C-639/22
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Fourth Chamber) of 5 September 2024. X and Others v Inspecteur van de Belastingdienst Utrecht and Others. References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund. Joined Cases C-639/22 to C-643/22.
- ECLI identifier
- ECLI:EU:C:2024:688
05/09/2024
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 14 March 2024.
- ECLI identifier
- ECLI:EU:C:2024:243
- Advocate General
- Kokott
14/03/2024