Language of document :

Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 December 2019 — Q-GmbH v Z Tax Office

(Case C-907/19)

Language of the case: German

Referring court


Parties to the main proceedings

Applicant: Q-GmbH

Defendant: Z Tax Office

Question referred

Does a service related to insurance and reinsurance transactions that is performed with exemption from tax by insurance brokers and insurance agents within the meaning of Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 exist if a taxable person who carries out intermediary work for an insurance company also provides that insurance company with the mediated insurance product?


1 OJ 2006 L 347, p. 1.