All VAT articles
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News
No VAT for Dutch DB funds if benefits depend on returns, rules ECJ
The European Court of Justice referred the case back to a lower Dutch court
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Switzerland to finance 13th month of pension with VAT increase
Cabinet says move was the ‘more appropriate solution’ as the need of funds for the AHV is lower than expected
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€500m VAT windfall for Dutch pension funds in new DC system
Pension funds will get a VAT exemption because the switch to DC transfers investment risks away from pension funds to their members
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EU court sinks investment cost tax reclaim case for UK charities
Cambridge University has been denied the right to reclaim VAT on fund management fees, casting doubt over the future tax situation for UK charities
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EC urged to exempt all pension plans from ‘unnecessary’ VAT burden
PensionsEurope, AEIP: VAT Directive must be amended to provide clarity and ensure equal treatment of all pension plans
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Switzerland to hold new referendum on financing for first-pillar system
AHV/AVS fund could run out of assets by 2030 if the Swiss government cannot pass reforms
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MiFID II: Why DB funds could save from research cost unbundling
Unbundling of research costs set to have tax implications
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Swiss reform package rejected by people and cantons
Social minister Berset wants to start new talks following Sunday’s public poll
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Swiss public split over pension reform as referendum looms
A month before the public vote on Altersvorsorge 2020, pension funds are trying to rally supporters
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Lack of VAT guidance for DB pension funds 'beggars belief'
HMRC extends exemption for another 12 months
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HMRC may rethink ‘narrow’ interpretation of pensions VAT ruling
Revenue office to issue updated guidance in autumn following ATP, PPG cases
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ATP wins landmark VAT case against Danish tax authority [updated]
ECJ follows advice of Advocate General, says occupational DC management, investment costs should be exempt from VAT charges