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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

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).

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