Language of document :

Talba għal deċiżjoni preliminari mressqa mill-Court of Appeal (ir-Renju Unit) fit-18 ta’ Marzu 2019 – United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited vs Commissioners for Her Majesty’s Revenue and Customs

(Kawża C-235/19)

Lingwa tal-kawża: l-Ingliż

Qorti tar-rinviju

Court of Appeal

Partijiet fil-kawża prinċipali

Rikorrenti: United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited

Konvenuti: Commissioners for Her Majesty’s Revenue and Customs

Domanda preliminari

Il-provvisti tas-servizzi tat-tmexxija tal-fondi tal-pensjoni (is-Servizzi PFM) kif ipprovduti lit-Trustees minn (a) assiguraturi u/jew (b) nonassiguraturi ta’ “transazzjonijet ta’ […]assigurazzjoni” huma skont it-tifsira tal-Artikolu 135(1)(a) tad-Direttiva tal-VAT 1 (li qabel kien l-Artikolu 13B(a) tas-Sitt Direttiva)?

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1 Direttiva tal-Kunsill 2006/112/KE tat-28 ta’ Novembru 2006 dwar is-sistema komuni ta’ taxxa fuq il-valur miżjud (ĠU 2006, L 347, p. 1).