Joined Cases C-454/12 and C-455/12: Judgment of the Court (Eighth Chamber) of 27 February 2014 (requests for a preliminary ruling from the Bundesfinanzhof — Germany) — Pro Med Logistik GmbH (C-454/12) v Finanzamt Dresden-Süd and Eckard Pongratz, acting as the receiver appointed to deal with the bankruptcy of Karin Oertel (C-455/12) v Finanzamt Würzburg mit Außenstelle Ochsenfurt (Request for a preliminary ruling — VAT — Sixth VAT Directive — Article 12(3) — Annex H, category 5 — Directive 2006/112/EC — Article 98(1) and (2) — Annex III, point 5 — Principle of neutrality — Transport of passengers and their accompanying luggage — Legislation of a Member State applying different rates of VAT to transport by taxi and to transport by minicab)