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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)
ECLI:EU:UNKNOWN:62011CA0424
62011CA0424
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27.4.2013
Official Journal of the European Union
C 123/5
(Case C-424/11) (<span class="super">1</span>)
(Value added tax - Directive 77/388/EEC - Exemption of the management of special investment funds - Scope - Occupational retirement pension schemes)
2013/C 123/06
Language of the case: English
Referring court
Parties to the main proceedings
Appellants: Wheels Common Investment Fund Trustees Ltd, National Association of Pension Funds Ltd, Ford Pension Fund Trustees Ltd, Ford Salaried Pension Fund Trustees Ltd, Ford Pension Scheme for Senior Staff Trustee Ltd
Respondent: Commissioners for Her Majesty’s Revenue and Customs
Re:
Request for preliminary ruling — First-tier Tribunal (Tax Chamber) — Interpretation of Article 13B(d)(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Interpretation of Article 135(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p.1) — Exemptions — Scope of the exemption for the management of special investment funds — Inclusion of occupational retirement pension schemes
Operative part of the judgment
Article 13B(d)(6) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment and Article 135(1)(g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that an investment fund pooling the assets of a retirement pension scheme is not a ‘special investment fund’ within the meaning of those provisions, management of which may be exempted from value added tax in the light of the objective of those directives and the principle of fiscal neutrality, where the members of the scheme do not bear the risk arising from the management of the fund and the contributions which the employer pays into the scheme are a means by which he complies with his legal obligations towards his employees.
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Language of the case: English.
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(<span class="super">1</span>) OJ C 311, 22.10.2011.