CELEX: C1996/370/20
Language: en
Date: 1996-12-07 00:00:00
Title: Reference for a preliminary ruling by the House of Lords, by order of that court of 15 October 1996, in the case of Card Protection Plan Ltd against Commissioners of Customs and Excise (Case C-349/96)

7 . 12 . 96               I EN I               Official Journal of the European Communities                                            No C 370/9
Reference for a preliminary ruling by the House of Lords,                         the exemption for 'insurance [...] transactions ' to
by order of that court of 15 October 1996, in the case of                         supplies made by persons permitted to carry on
Card Protection Plan Ltd against Commissioners of                                 insurance business under the law of that Member State ?
                            Customs and Excise
                              Case C-349/96 )                              (') Council Directive 77/388/EEC of 17 May 1977 on the
                                                                                 harmonization of the laws of the Member States relating to
                               ( 96/C 370/20 )                                   turnover taxes — Common system of value added tax :
                                                                                 uniform basis of assessment ( OJ No L 145 , 13 . 6 . 1977, p. 1 ).
                                                                           ( 2 ) Council Directive 73/239/EEC of 24 July 1973 on the
                                                                                 coordination of laws, regulations and administrative provisions
                                                                                 relating to the taking-up and pursuit of the business of direct
Reference has been made to the Court of Justice of the                           insurance other than life assurance ( OJ No L 228 , 16 . 8 . 1973 ,
European Communities by an order of the House of Lords                           p. 3 ).
of 15 October 1996, which was received at the Court                        ( 3 ) Council Directive 84/641 /EEC of 10 December 1984 amending,
Registry on 21 October 1996, for a preliminary ruling in                         particularly as regards tourist assistance, the first Directive ( 73/
the case of Card Protection Plan Ltd against Commissioners                       239/EEC ) on the coordination of laws , regulations and
of Customs and Excise, on the following questions:                               administrative provisions relating to the taking-up and pursuit
                                                                                 of the business of direct insurance other than life assurance ( OJ
                                                                                 No L 339, 27. 12 . 1984, p. 21 ).
                                                                           ( 4 ) Council Directive 77/92/EEC of 13 December 1976 on
                                                                                 measures to facilitate the effective exercise of freedom of
1 . Having regard to the provisions of the sixth VAT                             establishment and freedom to provide services in respect of the
     Directive (*) and in particular to Article 2 ( 1 ) thereof,                 activities of insurance agents and brokers (ex ISIC Group 630 )
     what is the proper test to be applied in deciding                           and, in particular, transitional measures in respect of those
     whether a transaction consists for VAT purposes of a                        activities ( OJ No L 26 , 31 . 1 . 1977, p. 14 ).
     single composite supply or of two or more independent
     supplies ?
2 . Does the supply by an undertaking of a service or
     services of the kind provided by Card Protection Plan                 Reference for a preliminary ruling by the French Cour de
     Limited ( CPP ) through the card protection plan                      Cassation by judgment of that court of 8 October 1996 in
     operated by them constitute for VAT purposes a single                 the case of Drouot Assurances SA against Consolidated
     composite supply or two or more independent supplies ?                Metallurgical Industries ( CMI Industrial Sites ), GIE
     Are there any particular features of the present case,                              Reunion Europeenne and Protea Assurance
     such as the payment of a single price by the customer or                                           Case C-351 /96 )
     the involvement of Continental Assurance Company of
     London pic as well as CPP, that affect the answer to                                                 ( 96/C 370/21 )
     that question ?
                                                                           Reference has been made to the Court of Justice of the
3 . Do such supply or supplies constitute or include
                                                                         ' European Communities by judgment of the French Cour ,de
     ' insurance [...] transactions including related services
                                                                           Cassation ( Court of Cassation ) of 8 October 1996 , received
     performed by insurance [...] agents' within the meaning
     of Article 13 ( B ) ( a ) of the sixth VAT Directive ? In
                                                                           at the Court Registry on 25 October 1996 , for a
                                                                           preliminary ruling in the case of Drouot Assurances SA
     particular, for the purpose of answering that question :
                                                                           against Consolidated Metallurgical Industries ( CMI
                                                                           Industrial Sites ), GIE Reunion Europeenne and Protea
                                                                           Assurance on the following question :
     a . Does ' insurance' within the meaning of Article 13
          ( B ) ( a ) of the sixth VAT Directive include the classes
          of activity, in particular ' assistance ' activity, listed in
          the Annex to Council Directive 73/239/EEC ( 2 ) (the             With regard in particular to the independent concept of
          first Council Directive on non-life insurance ), as              ' same parties' used in Article 21 of the Convention of
          amended by Directive 84/641 /EEC ( 3 )?                          27 September 1968 on jurisdiction and the enforcement of
                                                                           judgments in civil and commercial matters, is there inter­
                                                                           State lis alibi pendens for the purposes of that provision
     b. Do the 'related services of [...] insurance agents' in             where a court of one contracting State is seised by the
          Article 13 ( B ) ( a ) of the sixth VAT Directive                insurer of a vessel that has been shipwrecked with an action
          constitute or include the activities referred to in              seeking from the owner and the insurer of the cargo on
          Article 2 of Council Directive 77/92/EEC ( 4 )?                  board partial reimbursement, by way of contribution to the
                                                                           general average, of the refloating costs, when a court of
                                                                           another contracting State has already been seised by that
                                                                           owner and insurer with an action against the owner and the
4 . Is it compatible with Article 13 ( B ) ( a ) of the sixth VAT          charterer of the vessel for a declaration that they were not
     Directive for a Member State to restrict the scope of                 obliged to contribute to the general average, and the court