ECJ must still answer VAT exemption question for defined contribution schemes after Wheels ruling March 14 2013 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The European Court of Justice (ECJ) handed down judgment in Wheels Common Investment Fund Trustees Ltd and Others v Commissioners for HMRC on March 7 2013. Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login