CELEX: 62015CA0605
Language: en
Date: 2017-09-21 00:00:00
Title: Case C-605/15: Judgment of the Court (Fourth Chamber) of 21 September 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 132(1)(f) — Exemptions for certain activities in the public interest — Exemption for the supply of services by independent groups of persons for their members — Applicability to insurance)

20.11.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 392/6
            
         Judgment of the Court (Fourth Chamber) of 21 September 2017 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie
   (Case C-605/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Article 132(1)(f) - Exemptions for certain activities in the public interest - Exemption for the supply of services by independent groups of persons for their members - Applicability to insurance))
   (2017/C 392/08)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Minister Finansów
   
      Defendant: Aviva Towarzystwo Ubezpieczeń na Życie S.A. w Warszawie
   
      Operative part of the judgment
   
   Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted to the effect that the exemption provided for in that provision relates only to independent groups of persons whose members carry on an activity in the public interest referred to in Article 132 of that directive and that, therefore, the services supplied by independent groups of persons whose members carry on an economic activity in the area of insurance, which does not constitute such an activity in the public interest, are not entitled to that exemption.
   
      (1)  OJ C 90, 7.3.2016.