References: [2015] EUECJ C-584/13, [2015] RTR 32, [2015] STC 2293, ECLI:EU:C:2015:488, [2015] BVC 42
Links: Bailii
Ratio: 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 second-hand vehicle
This case cites:
- Opinion – Directeur General Des Finances Publiques v Mapfre Asistencia Compania Internacional De Seguros Y Reaseguros Sa (Fifth Chamber) ECJ (ECLI:EU:C:2015:55, Bailii, [2015] EUECJ C-584/13 – O)
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 list may be incomplete)
Last Update: 11 February 2019
Ref: 565752
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