Case C-124/07: Judgment of the Court (First Chamber) of 3 April 2008 (reference for a preliminary ruling from the Hoge Raad der Nederlanden — Netherlands) — J.C.M. Beheer BV v Staatssecretaris van Financiën (Sixth VAT Directive — Supply of services relating to insurance transactions — Insurance brokers and insurance agents)
Date: 2008-04-03
Institutions: Court of Justice
Subjects: VAT, broker, insurance contract, insurance occupation, interpretation of the law, legal person

C 128/14

EN

Official Journal of the European Union

24.5.2008

Judgment of the Court (First Chamber) of 3 April 2008
(reference for a preliminary ruling from the Hoge Raad
der Nederlanden — Netherlands) — J.C.M. Beheer BV v
Staatssecretaris van Financiën

Judgment of the Court (Seventh Chamber) of 3 April 2008
(reference for a preliminary ruling from the Rechtbank
Zutphen (Netherlands)) — Criminal proceedings against
Dirk Endendijk

(Case C-124/07) (1)

(Case C-187/07) (1)

(Sixth VAT Directive — Supply of services relating to insur-
ance transactions — Insurance brokers and insurance agents)

(2008/C 128/22)

Language of the case: Dutch

(Directive 91/629/EEC — Decision 97/182/EC — Rearing of
calves — Individual pens — Prohibition on tethering calves
— Meaning of the verb ‘tether’ — Material and length —
Different language versions — Uniform interpretation)

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: J.C.M. Beheer BV

Defendant: Staatssecretaris van Financiën

Re:

for

a preliminary ruling — Hoge Raad der
Reference
Nederlanden — Interpretation of Article 13 B(a) of Sixth
Council Directive 77/388/EEG of 17 May 1977 on the harmo-
nisation of the laws of the Member States relating to turnover
taxes — Common system of value added tax: uniform basis of
assessment (OJ 1977 L 145, p. 1) — Supply by insurance
brokers or insurance agents of services relating to insurance or
reinsurance transactions — Taxable person acting as sub-agent
in the name of a principal agent

Operative part of the judgment

Article 13B(a) of the Sixth Council Directive 77/388/EEC of 17 May
1977 on the harmonisation of the laws of the Member States relating
to turnover taxes — Common system of value added tax: uniform
basis of assessment must be interpreted as meaning that the fact that
an insurance broker or agent does not have a direct relationship with
the parties to the insurance or reinsurance contract in the conclusion of
which he has been instrumental, but merely an indirect relationship
with them through the intermediary of another taxable person who is,
himself, in a direct relationship with one of those parties, and to whom
the insurance broker or agent is contractually bound does not prevent
the service provided by the latter from being exempt from value added
tax under that provision.

(2008/C 128/23)

Language of the case: Dutch

Referring court

Rechtbank Zutphen

Party in the main proceedings

Dirk Endendijk

Re:

Reference for a preliminary ruling — Rechtbank Zutphen —
Interpretation of point 8 of the Annex to Council Directive
91/629/EEC of 19 November 1991 laying down minimum
standards for the protection of calves (OJ 1991 L 340, p. 28)
read in conjunction with Article 1(3) of Commission Decision
97/182/EC of 24 February 1997 amending the Annex to Direc-
tive 91/629 (OJ 1997 L 76, p. 30) — Meaning of ‘tether’

Operative part of the judgment

is

A calf
tethered within the meaning of Council Directive
91/629/EEC of 19 November 1991 laying down minimum stan-
dards for the protection of calves, as amended by Commission Decision
97/182/EC of 24 February 1997, where it is tied by a rope, irrespec-
tive of the material, length and purpose of that rope.

(1) OJ C 95, 28.4.2007.

(1) OJ C 129, 9.6.2007.