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Legal Update

European Court rules against Wheels in VAT case

12 March 2013
Mayer Brown Legal Update
On 7 March 2013, the Court of Justice of the European Union released its long-awaited decision in the “Wheels” case, which was about the VAT treatment of investment management services provided to defined benefit (“DB”) occupational pension schemes (and the common investment funds in which their assets are sometimes pooled).

It decided that investment management services supplied to DB schemes (and associated common investment funds) are not exempt from VAT.

Authors

  • Jonathan Moody
    Legal Professional / Consultant
    T +44 20 3130 3042
  • Sandy Bhogal
    T +44 20 3130 3645

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