Request for a preliminary ruling from the Cour de cassation in the case Mapfre asistencia and Mapfre warranty.
Must Article 2 and Article 13(B)(a) of the Sixth Council Directive 77/388/EEC be interpreted as meaning that the service whereby an economic operator which is independent of a second-hand motor vehicle dealer provides, in return for payment of a lump sum, a warranty covering mechanical breakdowns which may affect certain parts of the second-hand vehicle falls within the category of insurance transactions exempt from value added tax or, on the contrary, as meaning that such a supply falls within the category of ‘supply of services'? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen