VAT recovery: defined contribution pension schemes | Practical Law

VAT recovery: defined contribution pension schemes | Practical Law

The European Court of Justice has held that a defined contribution pension scheme can fall within the definition of special investment fund for VAT purposes if it satisfies certain conditions.

VAT recovery: defined contribution pension schemes

Practical Law UK Articles 2-565-4625 (Approx. 3 pages)

VAT recovery: defined contribution pension schemes

by Mayer Brown International LLP
Published on 24 Apr 2014 • European Union
The European Court of Justice has held that a defined contribution pension scheme can fall within the definition of special investment fund for VAT purposes if it satisfies certain conditions.