Court of Justice of the European Union · Judgment

C‑26/12Fiscale eenheid PPG Holdings BV cs te Hoogezand v Inspecteur van de Belastingdienst/Noord/kantoor Groningen

Decided: 2013-07-18
ECLI: ECLI:EU:C:2013:526
CELEX: 62012CJ0026
Finality: Final, the decision cannot be appealed

The court's own keywords

Value added tax — Sixth Directive 77/388/EEC — Articles 17 and 13B(d)(6) — Exemptions — Deduction of input tax — Pension fund — Concept of ‘management of special investment funds’.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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