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
[2015] EUECJ C-584/13, [2015] RTR 32, [2015] STC 2293, ECLI:EU:C:2015:488, [2015] BVC 42
Bailii
Citing:
Opinion – Directeur General Des Finances Publiques v Mapfre Asistencia Compania Internacional De Seguros Y Reaseguros Sa (Fifth Chamber) ECJ 4-Feb-2015
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 . .
Lists of cited by and citing cases may be incomplete.
European, VAT, Road Traffic
Updated: 17 January 2022; Ref: scu.565752