Case C-464/12: Reference for a preliminary ruling from the Østre Landsret (Denmark), lodged on 17 October 2012 — ATP PensionService A/S v Skatteministeriet
Date: 2012-10-17
Institutions: Court of Justice
Subjects: VAT, collective agreement, investment company, redemption, supplementary pension, tax harmonisation, tax relief








C_2013009EN.01003101.xml










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:






(a)


the return to the employee (the pension customer) depends on the yield realised by the pension fund’s investments,










(b)


the employer is not required to make supplementary payments in order to secure a particular return for the pension customer,










(c)


the pension fund collectively invests the funds accumulated applying a risk-spreading principle,










(d)


the bulk of the payments into the pension fund is based on collective agreements between labour-market organisations representing the individual employees and employers, and not on the personal decision of the individual employee,










(e)


the individual employee may decide, on a personal basis, to make additional contributions to the pension fund,










(f)


self-employed traders, employers and directors may opt to pay pension contributions into the pension fund,










(g)


a predetermined portion of the pension savings collectively agreed for the employees is used to purchase a life annuity,










(h)


the pension customers bear the pension fund’s costs,










(i)


payments into the pension fund are deductible for the purposes of national income tax within certain quantitative limits,










(j)


payments into a personal pension plan, including a pension fund set up with a financial institution under which the contributions can be invested in a special investment fund, are deductible for the purposes of national income tax to the same extent as under point (i),










(k)


the counterpart to the entitlement to deduct contributions for tax purposes under point (i) is that disbursements are taxed, and










(l)


the funds accumulated are in principle to be paid out after the person concerned reaches pensionable age?














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)?






(1)  OJ 1977 L 145, p. 1.