Court of Justice 7 March 2013, Case C-424/11: Judgment of the Court (First Chamber) of 7 March 2013 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs (Value added tax — Directive 77/388/EEC — Exemption of the management of special investment funds — Scope — Occupational retirement pension schemes)
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European Union · · · 27-04-2013
27.4.2013 EN Official Journal of the European Union C 123/5 Judgment of the Court (First Chamber) of 7 March 2013 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs (Case C-424/11) (1) (Value added tax - Directive 77/388/EEC - Exemption of the
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