CELEX: C2005/115/11
Language: en
Date: 2005-05-14 00:00:00
Title: Judgment of the Court (First Chamber) of 3 March 2005 in Case C-472/03 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s. (Sixth VAT directive — Article 13B(a) — Exemption of services related to insurance transactions by insurance brokers and insurance agents — Life assurance — ‘Back office’ activities)

14.5.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 115/6
            
         
      JUDGMENT OF THE COURT
   
   (First Chamber)
   of 3 March 2005
   in Case C-472/03 (reference for a preliminary ruling from the Hoge Raad der Nederlanden): Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s. (1)
   
   (Sixth VAT directive - Article 13B(a) - Exemption of services related to insurance transactions by insurance brokers and insurance agents - Life assurance - ‘Back office’ activities)
   (2005/C 115/11)
   Language of the case: Dutch
   In Case C-472/03: reference for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision of 7 November 2003, received at the Court on 12 November 2003, in the proceedings Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s. — the Court (First Chamber), composed of P. Jann, President of the Chamber, K. Lenaerts (Rapporteur), N. Colneric, K. Schiemann and E. Juhász, Judges; M. Poiares Maduro, Advocate General, M.-F. Contet, Principal Administrator, for the Registrar, gave a judgment on 3 March 2005, the operative part of which is as follows:
   Article 13B(a) of 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 'back office' activities, consisting in rendering services, for payment, to an insurance company do not constitute the performance of services relating to insurance transactions carried out by an insurance broker or an insurance agent within the meaning of that provision.
   
      (1)  OJ C 21 of 24.01.2004.