Wheels Common Investment Fund Trustees Ltd v Commissioners for Her Majesty’s Revenue And Customs: ECJ 7 Mar 2013

ECJ Value added tax – Directive 77/388/EEC – Exemption of the management of special investment funds – Scope – Occupational retirement pension schemes

Judges:

A. Tizzano, P

Citations:

C-424/11, [2013] EUECJ C-424/11

Links:

Bailii

Statutes:

Directive 77/388/EEC

European, VAT, Financial Services

Updated: 14 November 2022; Ref: scu.471543