CELEX: 62015CA0040
Language: en
Date: 2016-03-17 00:00:00
Title: Case C-40/15: Judgment of the Court (First Chamber) of 17 March 2016 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Aspiro SA, formerly BRE Ubezpieczenia sp. z o.o. (Reference for a preliminary ruling — Taxation — Value added tax — Directive 2006/112/EC — Article 135(1)(a) — Exemption for insurance — Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ — Claims settlement services provided by and on behalf of an insurer)

2.5.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 156/13
            
         Judgment of the Court (First Chamber) of 17 March 2016 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — Minister Finansów v Aspiro SA, formerly BRE Ubezpieczenia sp. z o.o.
   (Case C-40/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax - Directive 2006/112/EC - Article 135(1)(a) - Exemption for insurance - Definition of ‘insurance’ transactions and of ‘related services performed by insurance brokers and insurance agents’ - Claims settlement services provided by and on behalf of an insurer))
   (2016/C 156/18)
   Language of the case: Polish
   
      Referring court
   
   Naczelny Sąd Administracyjny
   
      Parties to the main proceedings
   
   
      Applicant: Minister Finansów
   
      Defendant: Aspiro SA, formerly BRE Ubezpieczenia sp. z o.o.
   
      Operative part of the judgment
   
   Article 135(1)(a) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that claims settlement services, such as those at issue in the main proceedings, provided by a third party in the name and on behalf of an insurance company, do not fall within the exemption laid down by that provision.
   
      (1)  OJ C 155, 11.5.2015.