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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
ECLI:EU:UNKNOWN:62022CN0641
62022CN0641
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Valentina R., lawyer
30.1.2023
Official Journal of the European Union
C 35/26
(Case C-641/22)
(2023/C 35/30)
Language of the case: Dutch
Referring court
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).
* * *
(*1) Language of the case: Dutch.