CELEX: 62019CN0235
Language: en
Date: 2019-03-18 00:00:00
Title: Case C-235/19: Reference for a preliminary ruling from the Court of Appeal (United Kingdom) made on 18 March 2019 — United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs

20.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 172/22
            
         
      Reference for a preliminary ruling from the Court of Appeal (United Kingdom) made on 18 March 2019 — United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs
      (Case C-235/19)
      (2019/C 172/25)
      Language of the case: English
      
         Referring court
      
      Court of Appeal
      
         Parties to the main proceedings
      
      
         Applicants: United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited
      
         Defendant: Commissioners for Her Majesty's Revenue and Customs
      
         Question referred
      
      Are supplies of such pension fund management services (PFM Services) as are provided to the Trustees by (a) Insurers and/or (b) Non-Insurers ‘insurance transactions’ within the meaning of Article 135(1)(a) of the VAT Directive (1) (formerly Article 13B(a) of the Sixth Directive)?
      
         (1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006, L 347, p. 1).