ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value added tax – Directive 2006/112/EC – Article 135(1)(a) – Exemption for insurance – Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ – Claims settlement services provided by and on behalf of an insurer
C-40/15, [2016] EUECJ C-40/15
Bailii
European, VAT
Updated: 13 January 2022; Ref: scu.561941