CELEX: 62019CN0235
Language: mt
Date: 2019-03-18 00:00:00
Title: Kawża C-235/19: Talba għal deċiżjoni preliminari mressqa mill-Court of Appeal (ir-Renju Unit) fit-18 ta’ Marzu 2019 — United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited vs Commissioners for Her Majesty’s Revenue and Customs

20.5.2019   
            
            
               MT
            
            
               Il-Ġurnal Uffiċjali tal-Unjoni Ewropea
            
            
               C 172/22
            
         
      Talba għal deċiżjoni preliminari mressqa mill-Court of Appeal (ir-Renju Unit) fit-18 ta’ Marzu 2019 — United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited vs Commissioners for Her Majesty’s Revenue and Customs
      (Kawża C-235/19)
      (2019/C 172/25)
      Lingwa tal-kawża: l-Ingliż
      
         Qorti tar-rinviju
      
      Court of Appeal
      
         Partijiet fil-kawża prinċipali
      
      
         Rikorrenti: United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited
      
         Konvenuti: Commissioners for Her Majesty’s Revenue and Customs
      
         Domanda preliminari
      
      Il-provvisti tas-servizzi tat-tmexxija tal-fondi tal-pensjoni (is-Servizzi PFM) kif ipprovduti lit-Trustees minn (a) assiguraturi u/jew (b) nonassiguraturi ta’ “transazzjonijet ta’ […]assigurazzjoni” huma skont it-tifsira tal-Artikolu 135(1)(a) tad-Direttiva tal-VAT (1) (li qabel kien l-Artikolu 13B(a) tas-Sitt Direttiva)?
      
         (1)  Direttiva tal-Kunsill 2006/112/KE tat-28 ta’ Novembru 2006 dwar is-sistema komuni ta’ taxxa fuq il-valur miżjud (ĠU 2006, L 347, p. 1).