Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty's Revenue and Customs.

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• Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty's Revenue and Customs.

This document cites

• Financial Services and Markets Act 2000
• Value Added Tax Act 1994
• Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG.
• Directive 2001/108/EC of the European Parliament and of the Council of 21 January 2002 amending Council Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), with regard to investments of UCITS
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax



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• Council Directive of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (85/611/EEC)