CELEX: 62015CN0040
Language: en
Date: 2015-02-02 00:00:00
Title: Case C-40/15: Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 2 February 2015 — Minister Finansów v BRE Ubezpieczenia Sp. z o.o., established in Warsaw

11.5.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 155/7
            
         Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 2 February 2015 — Minister Finansów v BRE Ubezpieczenia Sp. z o.o., established in Warsaw
   (Case C-40/15)
   (2015/C 155/09)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Appellant: Minister Finansów
   
      Respondent: BRE Ubezpieczenia Sp. z o.o., established in Warsaw
   
      Question referred
   
   Must Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that services such as those in the present case, which are supplied on behalf of an insurance undertaking by a third party — in the name and on behalf of the insurer — which has no legal relationship with the insured person, are covered by the exemption referred to in that provision?
   
      (1)  OJ 2006 L 347, p. 1.