The Court of Justice has given a judgment in the case Aviva.

In the light of all of the foregoing, the answer to the request for a preliminary ruling is that Article 132(1)(f) of Council Directive 2006/112/EC 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.

C-605/15

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews

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