CELEX: C2007/095/62
Language: en
Date: 2007-04-28 00:00:00
Title: Case C-124/07: Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 2 March 2007 — J.C.M. Beheer B.V. v Staatssecretaris van Financiën

28.4.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 95/33
            
         Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 2 March 2007 — J.C.M. Beheer B.V. v Staatssecretaris van Financiën
   (Case C-124/07)
   (2007/C 95/62)
   Language of the case: Dutch
   Referring court
   Hoge Raad der Nederlanden
   Parties to the main proceedings
   
      Applicant: J.C.M. Beheer B.V.
   
      Defendant: Staatssecretaris van Financiën
   Question referred
   Do the provisions of Article 13 B(a) of the Sixth Directive (1) extend to activities of a (legal) person which performs characteristic and essential activities of an insurance broker and insurance agent, whereby negotiations are carried out in the name of another insurance broker or insurance agent in connection with the bringing about of insurance transactions?
   
      (1)  Sixth Council Directive 77/388/EEG of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, OJ 1977 L 145, p. 1.