ATP Pensionservice v Skatteministeriet: ECJ 12 Dec 2013

ECJ Opinion – Value added tax – Article 13B(d)(6) of Council Directive 77/388/EEC – Exemption of the management of special investment funds – Concept of ‘special investment funds as defined by Member States’ – Occupational retirement schemes – Defined contributions retirement schemes
Cruz Villalon AG
C-464/12, [2013] EUECJ C-464/12, [2014] EUECJ C-464/12
Bailii, Bailii
Council Directive 77/388/EEC

Updated: 25 February 2021; Ref: scu.519462