I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
(2019/C 172/25)
Language of the case: English
Applicants: United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited
Defendant: Commissioners for Her Majesty's Revenue and Customs
Are supplies of such pension fund management services (PFM Services) as are provided to the Trustees by (a) Insurers and/or (b) Non-Insurers ‘insurance transactions’ within the meaning of Article 135(1)(a) of the VAT Directive (1) (formerly Article 13B(a) of the Sixth Directive)?
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006, L 347, p. 1).