Court of Justice (Eighth Chamber) 27 February 2014, C‑454/12 and C‑455/12 (Pro Med Logistik GmbH v Finanzamt Dresden-Süd and Eckard Pongratz v Finanzamt Würzburg mit Außenstelle Ochsenfurt.)

JUDGMENT OF THE COURT (Eighth Chamber) 27 February 2014 ( *1 ) ‛Request for a preliminary ruling — VAT — Sixth VAT Directive — Article 12(3) — Annex H, category 5 — Directive 2006/112/EC — Article 98(1) and (2) — Annex III, point 5 — Principle of neutrality — Transport of passengers and their accompanying luggage — Legislation of a Member State applying different rates of VAT to transport by taxi