Court of Justice 12 December 2013, C‑464/12 (ATP PensionService A/S v Skatteministeriet.)
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European Union · · · Cited by 6 · 12-12-2013
OPINION OF ADVOCATE GENERAL CRUZ VILLALÓN delivered on 12 December 2013 ( 1 ) Case C‑464/12 ATP PensionService A/S v Skatteministeriet (Request for a preliminary ruling from the Østre Landsret (Denmark)) ‛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’
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