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VAT / VAT Cases

judge
13 March 2014

ATP Case (C–464/12)

The ATP case concerned the VAT treatment of management services provided to a defined contribution occupational (“DC”) pension scheme.
court
13 March 2013

Wheels Case (C–424/11)

The Wheels case concerned the VAT treatment of management services provided to a defined benefit occupational (“DB”) pension scheme established for the benefit of the appellant’s employees.
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