Court of Justice (First Chamber) 7 March 2013, C‑424/11 (Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty’s Revenue and Customs.)

JUDGMENT OF THE COURT (First Chamber) 7 March 2013 ( *1 ) ‛Value added tax — Directive 77/388/EEC — Exemption of the management of special investment funds — Scope — Occupational retirement pension schemes’ In Case C-424/11, REQUEST for a preliminary ruling under Article 267 TFEU from the First-tier Tribunal (Tax Chamber) (United Kingdom), made by decision of 8 July 2011, received at the Court on