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Document 62011CN0424
Case C-424/11: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 11 August 2011 — 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 v Commissioners for Her Majesty's Revenue and Customs
Case C-424/11: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 11 August 2011 — 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 v Commissioners for Her Majesty's Revenue and Customs
Case C-424/11: Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 11 August 2011 — 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 v Commissioners for Her Majesty's Revenue and Customs
OJ C 311, 22.10.2011, p. 23–24
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
22.10.2011 |
EN |
Official Journal of the European Union |
C 311/23 |
Reference for a preliminary ruling from First-tier Tribunal (Tax Chamber) (United Kingdom) made on 11 August 2011 — 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 v Commissioners for Her Majesty's Revenue and Customs
(Case C-424/11)
2011/C 311/39
Language of the case: English
Referring court
First-tier Tribunal (Tax Chamber)
Parties to the main proceedings
Applicants: 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
Defendant: Commissioners for Her Majesty's Revenue and Customs
Questions referred
1. |
Are the words ‘special investment funds’ in Article 13B(d)(6) of the Sixth VAT Directive (1) and Article 135(1)(g) of Directive 2006/112 (2) capable of including (i) an occupational pension scheme established by an employer that is intended to provide pension benefits to employees and/or (ii) a common investment fund in which the assets of several such pension schemes are pooled for investment purposes in circumstances where, in relation to the pension schemes in question:
|
2. |
In the light of (i) the objective of the exemption in Article 13B(d)(6) of the Sixth VAT Directive and Article 135(l)(g) of Directive 2006/112, (ii) the principle of fiscal neutrality and (iii) the circumstances set out in Question 1 above:
|
3. |
If in answer to Question 2(b)(ii) above it is relevant to determine the degree to which the fund is ‘similar to and thus in competition with’ investment vehicles that have already been identified by the Member State as ‘special investment funds’, is it necessary to consider the existence or extent of ‘competition’ between the fund in question and those other investment vehicles as a separate question from the question of ‘similarity’? |
(1) Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment
OJ L 145, p. 1
(2) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
OJ L 347, p. 1