Retirement funds and VAT

Journal
Swinkels, J.J.P.
European Union
International VAT Monitor 2007 (Volume 18), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article describes some VAT aspects of institutions established for occupational retirement provision, or "retirement funds". The author briefly examines their European background, the views on their VAT status, various aspects of the tax regime applicable to services rendered to them from abroad, and their entitlement to deduct input tax.