ARTICLE · 09 AUGUST 2013

Recent CJEU Decisions (2) – Update

Deloitte Malta

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In our VAT Insight Issue No. 2013/02 we provided you with an overview of the facts, the questions referred to the Court of Justice of the European Union for a preliminary ruling and the Opinion of the Advocate General in the fiscale eenheid PPG Holdings BV case, which particularly relates to VAT and pension fund management.

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Judgment of the CJEU in the fiscale eenheid PPG Holdings BV case

In our VAT Insight Issue No. 2013/02 we provided you with an overview of the facts, the questions referred to the Court of Justice of the European Union ('CJEU') for a preliminary ruling and the Opinion of the Advocate General ('AG') in the fiscaleeenheidPPGHoldingsBV case (C-26/12), which particularly relates to VAT and pension fund management. On 18 July 2013, the CJEU delivered its judgment in this case and, it is noteworthy to point out, did not follow the AG's Opinion. This Supplement to VAT Insight Issue No. 2013/02 provides a summary of the judgment delivered by the CJEU.

Deduction of input VAT

Upon being asked whether a taxable person who has set up a pension fund in the form of a legally and fiscally separate entity, in order to safeguard the pension rights of his (former) employees, is entitled to deduct the VAT he has paid on services relating to the management and operation of the fund,

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