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Case C-907/19: Judgment of the Court (First Chamber) of 25 March 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Q-GmbH v Finanzamt Z (Reference for a preliminary ruling — Directive 2006/112/EC — Value added tax (VAT) — Exemptions — Article 135(1)(a) — Insurance transactions and related services performed by insurance brokers and insurance agents — Service supplied for an insurer, comprising different services — Categorisation as a single supply)
ECLI:EU:UNKNOWN:62019CA0907
62019CA0907
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31.5.2021
Official Journal of the European Union
C 206/12
(Case C-907/19) (*)
(Reference for a preliminary ruling - Directive 2006/112/EC - Value added tax (VAT) - Exemptions - Article 135(1)(a) - Insurance transactions and related services performed by insurance brokers and insurance agents - Service supplied for an insurer, comprising different services - Categorisation as a single supply)
(2021/C 206/15)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: Q-GmbH
Defendant: Finanzamt Z
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 the value added tax (VAT) exemption which it lays down does not apply to services provided by a taxable person, which include the supply of an insurance product to an insurance company and, accessorily, the placement of that product on behalf of that company and the management of insurance contracts concluded, in the event that the referring court categorises those services as a single supply for VAT purposes.
(*) Language of the case: German.