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:
Statutes:
Jurisdiction:
European
VAT
Updated: 19 August 2022; Ref: scu.519462