Wheels CJEU Ruling Of March 7, 2013

Mondaq Business BriefingLuxembourg Articles in EnglishEmployment and HR (2013)

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Wheels CJEU Ruling Of March 7, 2013

Pursuant to article 135 (1) (g) of Directive 2006/112/EC (the "VAT Directive") Member States must exempt from VAT "the management of special investment funds as defined by Member States". A group pension fund that provides defined benefits to the group employees lacks the salient features of ...

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