ATP PensionService A/S v Skatteministeriet.

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• ATP PensionService A/S v Skatteministeriet.

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• GfBk Gesellschaft für Börsenkommunikation mbH v Finanzamt Bayreuth.
• Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG.
• Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for Her Majesty's Revenue and Customs.
• 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
• Directive 2001/107/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 a view to regulating management companies and simplified prospectuses



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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)
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment