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

Judges:

Cruz Villalon AG

Citations:

C-464/12, [2013] EUECJ C-464/12, [2014] EUECJ C-464/12

Links:

Bailii, Bailii

Statutes:

Council Directive 77/388/EEC

Jurisdiction:

European

VAT

Updated: 19 August 2022; Ref: scu.519462