References: ECLI:EU:C:2015:55, [2015] EUECJ C-584/13_O
Links: Bailii
Coram: Szpunar AG
Ratio: Opinion – Taxation – VAT – Scope – Exemptions – Concept of ‘insurance transactions’ – Concept of ‘supply of services’ – Lump sum paid for a warranty covering breakdowns of a second-hand motor vehicle
This case is cited by:
- Opinion – Directeur General Des Finances Publiques v Mapfre Asistencia Compania Internacional De Seguros Y Reaseguros Sa (Fifth Chamber) ECJ (Bailii, [2015] EUECJ C-584/13, [2015] RTR 32, [2015] STC 2293, ECLI:EU:C:2015:488, [2015] BVC 42)
ECJ Reference for a preliminary ruling – Taxation – Turnover tax – Scope – Exemption – Notion of ‘insurance transactions’ – Notion of ‘supply of services’ – Lump sum for a warranty covering breakdowns of a . .
(This list may be incomplete)
Last Update: 20 June 2018
Ref: 565735
The post Directeur General Des Finances Publiques v Mapfre Asistencia Compania Internacional De Seguros Y Reaseguros Sa (Fifth Chamber): ECJ 4 Feb 2015 appeared first on swarb.co.uk.