Opinion of the Advocate General — ECLI:EU:C:2002:562
Date: 2002-10-03
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Value added tax
Procedure: Reference for a preliminary ruling
Origin: Denmark

Summary of the Judgment 
1. Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Exemptions provided for by the Sixth Directive — Exemption for 
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SUMMARY — CASE C-8/01 
insurance transactions and related services performed by insurance brokers and 
insurance agents — Concept — Assessment of damage caused to motor vehicles 
carried out by an association on behalf of insurance companies which are members of 
that association — Excluded 
(Council Directive 77/388, Art. 13B(a)) 
2. Tax provisions — Harmonisation of laws — Turnover taxes — Common system of 
value added tax — Exemptions provided for by the Sixth Directive — Exemption for 
the provision of services by independent groups of persons performing an exempted 
activity with a view to providing services to their members — Conditions — No risk 
that competition may be distorted — National legislation providing for a temporary 
exemption — Whether permissible — Conditions 
(Council Directive 77/388, Art. 13A(1)(f)) 
1. Article 13B(a) of Sixth Directive 
77/388 must be construed as meaning 
that motor vehicle damage assessments 
carried out, on behalf of its members, 
by an association whose members are 
insurance companies are neither insur­
ance transactions nor services related 
to insurance transactions that are per­
formed by insurance brokers or insur­
ance agents within the meaning of that 
provision. 
The essentials of an insurance trans­
action, as generally understood, are 
that the insurer undertakes, in return 
for prior payment of a premium, to 
provide the insured party, in the event 
of materialisation of the risk covered, 
with the service agreed when the 
contract was concluded. In accordance 
with that definition, such a transaction 
necessarily implies the existence of a 
contractual relationship between the 
provider of the insurance service and 
the person whose risks are covered by 
the insurance, that is to say, the insured 
party. The unavoidable conclusion is 
that an association the members of 
which are insurance companies and 
which carries out assessments of dam­
age to motor vehicles on behalf of its 
members does not have any contractual 
relationship with the insured parties. 
(see paras 39, 41-42, 46, 
operative part 1) 
2. Article 13A(1)(f) of Sixth Directive 
77/388 must be construed as meaning 
that the grant of exemption from value 
added tax under that provision to an 
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TAKSATORRINGEN 
association which satisfies all of the 
other conditions of that provision must 
be refused if there is a genuine risk that 
the exemption may by itself, immedi­
ately or in the future, give rise to 
distortions of competition. National 
legislation which allows a temporary 
exemption to be granted where doubt 
exists as to whether that exemption is 
liable at a later date to give rise to 
distortions of competition is compat­
ible with Article 13A(1)(f), on con­
dition that the exemption is renewed 
only for as long as the person con­
cerned satisfies the conditions of that 
provision. 
(see paras 65, 69, 
operative part 2-3) 
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