CELEX: 62019CN0907
Language: en
Date: 2019-12-11 00:00:00
Title: Case C-907/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 December 2019 — Q-GmbH v Z Tax Office

16.3.2020   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 87/8
            
         
      Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 December 2019 — Q-GmbH v Z Tax Office
      (Case C-907/19)
      (2020/C 87/11)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Q-GmbH
      
         Defendant: Z Tax Office
      
         Question referred
      
      Does a service related to insurance and reinsurance transactions that is performed with exemption from tax by insurance brokers and insurance agents within the meaning of Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) exist if a taxable person who carries out intermediary work for an insurance company also provides that insurance company with the mediated insurance product?
      
         (1)  OJ 2006 L 347, p. 1.