# C_2013063EN.01000401.xml

| 2.3.2013 | EN | Official Journal of the European Union | C 63/4 |
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2.3.2013

EN

Official Journal of the European Union

C 63/4

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Judgment of the Court (Sixth Chamber) of 17 January 2013 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie

(Case C-224/11) (1)

1

(VAT - Leasing services supplied together with insurance for the leased item, subscribed to by the lessor and invoiced by the latter to the lessee - Classification - Single complex service or two distinct services - Exemption - Insurance transaction)

2013/C 63/04

Language of the case: Polish

Referring court

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings

Parties to the main proceedings

Applicant: BGŻ Leasing sp. z o.o.

Applicant:

Defendant: Dyrektor Izby Skarbowej w Warszawie

Defendant:

Re:

Re:

Request for a preliminary ruling — Naczelny Sąd Administracyjny, Izba Finansowa, Wydział I — Intrerpretation of Articles 2(1)(c), 28 and 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Leasing service accompanied by a service involving the taking-out of insurance on the subject-matter of the leasing service, entered into by the leasing undertaking and invoiced by the latter to the lessee — Whether the transaction is to be treated, for purposes of VAT, as a single composite service or as two independent services

Operative part of the judgment

Operative part of the judgment

| 1. | The supply of insurance services for a leased item and the supply of the leasing services themselves must, in principal, be regarded as distinct and independents supplies of services for VAT purposes. It if for the referring court to determine whether, having regard to the specific circumstances of the case in the main proceedings, the transactions concerned are so closely linked that they must be regarded as constituting a single supply or whether, to the contrary, they constitute independent services. |
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1.

The supply of insurance services for a leased item and the supply of the leasing services themselves must, in principal, be regarded as distinct and independents supplies of services for VAT purposes. It if for the referring court to determine whether, having regard to the specific circumstances of the case in the main proceedings, the transactions concerned are so closely linked that they must be regarded as constituting a single supply or whether, to the contrary, they constitute independent services.

| 2. | Where the lessor insures the leased item itself and re-invoices the exact cost of the insurance to the lessee, such a transaction constitutes, in circumstances such as those at issue in the main proceedings, an insurance transaction within the meaning of Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. |
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2.

Where the lessor insures the leased item itself and re-invoices the exact cost of the insurance to the lessee, such a transaction constitutes, in circumstances such as those at issue in the main proceedings, an insurance transaction within the meaning of Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

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(1)  OJ C 219, 23.7.2011.

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