Opinion of Advocate General Kokott in the case Aviva.
Kokott proposes that the questions referred by the Naczelny Sąd Administracyjny, Warsaw, be answered as follows: It must be assumed that, for these purposes, the national exemption is restricted to groups of taxable persons who perform transactions which are exempt under Article 132(1) of Council Directive 2006/112/EC. Groups of insurance undertakings do not therefore fall within the scope of Article 132(1)(f) of the VAT Directive.
(1) Article 132(1)(f) of the VAT Directive does not preclude a provision of national law which does not prescribe any criteria or procedures with respect to compliance with the condition that there must be no distortion of competition.
(2) It must be assumed as a rule that the services supplied by a group within the meaning of Article 132(1)(f) of the VAT Directive do not give rise to a distortion of competition. As a provision for the avoidance of abuse, that criterion must be interpreted restrictively.
(3) An independent group of persons may supply exempt services only to those of its members which are subject to the same legal system as itself.