Court of Justice (Fifth Chamber) 13 March 2014, C‑464/12 (ATP PensionService A/S v Skatteministeriet.)

JUDGMENT OF THE COURT (Fifth Chamber) 13 March 2014 ( *1 ) ‛Sixth VAT Directive — Exemptions — Article 13B(d)(3) and (6) — Special investment funds — Occupational pension schemes — Management — Transactions concerning deposit and current accounts, payments or transfers’ In Case C‑464/12, REQUEST for a preliminary ruling under Article 267 TFEU from the Østre Landsret (Denmark), made by decision of