CELEX: 62013CN0584
Language: en
Date: 2013-11-19 00:00:00
Title: Case C-584/13: Request for a preliminary ruling from the Cour de cassation (France) lodged on 19 November 2013 — Directeur général des finances publiques, Mapfre Warranty SpA v Mapfre asistencia compania internacional de seguros y reaseguros, Directeur général des finances publiques

1.2.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 31/4
            
         Request for a preliminary ruling from the Cour de cassation (France) lodged on 19 November 2013 — Directeur général des finances publiques, Mapfre Warranty SpA v Mapfre asistencia compania internacional de seguros y reaseguros, Directeur général des finances publiques
   (Case C-584/13)
   2014/C 31/05
   Language of the case: French
   
      Referring court
   
   Cour de cassation
   
      Parties to the main proceedings
   
   
      Appellants: Directeur général des finances publiques, Mapfre Warranty SpA
   
      Respondents: Mapfre asistencia compania internacional de seguros y reaseguros, Directeur général des finances publiques
   
      Question referred
   
   Must Article 2 and Article 13(B)(a) of the Sixth Council Directive 77/388/EEC (1) of 17 May 1977 be interpreted as meaning that the service whereby an economic operator which is independent of a second-hand motor vehicle dealer provides, in return for payment of a lump sum, a warranty covering mechanical breakdowns which may affect certain parts of the second-hand vehicle falls within the category of insurance transactions exempt from value added tax or, on the contrary, as meaning that such a supply falls within the category of ‘supply of services’?
   
      (1)  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 (OJ 1977 L 145, p. 1).