European Court of Justice (Fourth Chamber).

L. Bay Larsen, President of the Chamber, J. Malenovský, U. Lõhmus, M. Safjan (Rapporteur) and A. Prechal (Judges), E. Sharpston, Advocate General.

Judgment delivered 18 July 2013.

VAT – Pension fund set up by an employer as a separate legal entity – VAT on management services relating to the pension fund, invoiced to the employer – Whether deductible – Whether such services exempt from VAT as ‘management of special investment funds’.

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