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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)
ECLI:EU:UNKNOWN:62015CA0040
62015CA0040
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Official Journal of the European Union
C 156/13
(Case C-40/15) (<span class="super">1</span>)
((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
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.
(<span class="note">1</span>) OJ C 155, 11.5.2015.