12.1.2013 |
EN |
Official Journal of the European Union |
C 9/31 |
Reference for a preliminary ruling from the Østre Landsret (Denmark), lodged on 17 October 2012 — ATP PensionService A/S v Skatteministeriet
(Case C-464/12)
2013/C 9/52
Language of the case: Danish
Referring court
Østre Landsret
Parties to the main proceedings
Applicant: ATP PensionService A/S
Defendant: Skatteministeriet
Questions referred
1. |
Is 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 (1) to be interpreted as meaning that the term ‘special investment funds as defined by Member States’ includes pension funds such as those referred to in the main proceedings and having the following characteristics, where the Member State recognises the institutions presented in section 2 of the present order for reference as special investment funds:
|
2. |
If the first question is answered in the affirmative, is Article 13B(d)(6) of the Sixth Directive to be interpreted as meaning that the term ‘management’ includes a service such as that in issue in the main proceedings (see section 1.2 of the order for reference)? |
3. |
Is a service such as that in issue in the main proceedings concerning pension payments (see section 1.2 of the order for reference) to be regarded under the terms of Article 13B(d)(3) of the Sixth Directive as a single service or as several separate services which are to be assessed independently? |
4. |
Is Article 13B(d)(3) of the Sixth Directive to be interpreted as meaning that the VAT exemption laid down in that provision for transactions concerning payments or transfers covers a service such as that in issue in the main proceedings concerning pension payments (see section 1.2 of the order for reference)? |
5. |
If the fourth question is answered in the negative, is Article 13B(d)(3) of the Sixth Directive to be interpreted as meaning that the VAT exemption laid down in that provision for transactions concerning deposit and current accounts covers a service such as that in issue in the main proceedings concerning pension payments (see section 1.2 of the order for reference)? |