Court of Justice 5 September 2024, Joined Cases C-639/22 to C-644/22, Inspecteur van de Belastingdienst Utrecht: Judgment of the Court (Fourth Chamber) of 5 September 2024 (request for a preliminary ruling from the rechtbank Gelderland – Netherlands) – X and Others v Inspecteur van de Belastingdienst Utrecht and Others (References for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Exemptions – Article 135(1)(g) – Management of special investment funds – Definition – Pension funds – Comparability with an undertaking for collective investment in transferable securities (UCITS) – Investment risk borne by the members – Scope – Need for comparison with a pension fund regarded by the Member State concerned as a special investment fund)

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