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Case C-235/19: Judgment of the Court (First Chamber) of 8 October 2020 (request for a preliminary ruling from the Court of Appeal — United Kingdom) — United Biscuits (Pension Trustees) Limited, United Biscuits Pension Investments Limited v Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 135(1)(a) — Exemption of insurance transactions — Supply of pension fund management services to trustees by investment fund managers — Exclusion of any risk indemnity — Occupational pension scheme — National tax practice — Exercise of an insurance activity — Authorised entities — Entities not holding such authorisation — Concept of ‘insurance transactions’)
ECLI:EU:UNKNOWN:62019CA0235
62019CA0235
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Valentina R., lawyer
30.11.2020
Official Journal of the European Union
C 414/5
(Case C-235/19) (*)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 135(1)(a) - Exemption of insurance transactions - Supply of pension fund management services to trustees by investment fund managers - Exclusion of any risk indemnity - Occupational pension scheme - National tax practice - Exercise of an insurance activity - Authorised entities - Entities not holding such authorisation - Concept of ‘insurance transactions’)
(2020/C 414/05)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: United Biscuits (Pension Trustees) Limited, United Biscuits Pension Investments Limited
Defendant: Commissioners for Her Majesty’s Revenue and Customs
Operative part of the judgment
Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that investment fund management services supplied for an occupational pension scheme, which do not provide any indemnity from risk, cannot be classified as ‘insurance transactions’, within the meaning of that provision, and thus do not fall within the value added tax (VAT) exemption laid down in that provision in favour of such transactions.
(*) Language of the case: English.
ECLI:EU:C:2020:140