Notice for the OJ
JUDGMENT OF THE COURT
(Fifth Chamber)
20 November 2003
in Case C-008/01 (Reference for a preliminary ruling from the Østre Landsret): Assurandør-Societetet, acting on behalf of Taksatorringen, v Skatteministeriet,(1) (Sixth VAT Directive ( Article 13A(1)(f) and 13B(a) ( Exemption for services performed by independent groups not likely to give rise to distortions of competition ( Exemption for insurance transactions and related
services performed by insurance brokers and insurance agents ( Assessments of damage caused to motor vehicles carried out by an association on behalf of insurance companies which are members of that association)
(Language of the case: Danish)
(Provisional translation; the definitive translation will be published in the European Court Reports)
In Case C-8/01: Reference to the Court under Article 234 EC by the Østre Landsret (Denmark) for a preliminary ruling in the proceedings pending before that court between Assurandør-Societetet, acting on behalf of Taksatorringen, and Skatteministeriet, on the interpretation of Article 13A(1)(f) and 13B(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes ( Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), the Court (Fifth Chamber), composed of: P. Jann, acting for the President of the Fifth Chamber, A. La Pergola and S. von Bahr (Rapporteur), Judges; J. Mischo, Advocate General; H.A. Rühl, Principal Administrator, for the Registrar, has given a judgment on 20 November 2003, in which it has ruled:
1.Article 13B(a) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes ( Common system of value added tax: uniform basis of assessment must be construed as meaning that motor vehicle damage assessments carried out, on behalf of its members, by an association whose members are insurance companies are neither insurance transactions nor services related to insurance transactions that are performed by insurance brokers or insurance agents within the meaning of that provision.
2.Article 13A(1)(f) of Sixth Council Directive 77/388 must be construed as meaning that the grant of exemption from value added tax under that provision to an association such as that in issue in the main proceedings and which satisfies all of the other conditions of that provision must be refused if there is a genuine risk that the exemption may by itself, immediately or in the future, give rise to distortions of competition.
3.National legislation which allows a temporary exemption to be granted where doubt exists as to whether that exemption, such as that in the case in the main proceedings, is liable at a later date to give rise to distortions of competition is compatible with Article 13A(1)(f) of Sixth Directive 77/388, provided that the exemption is renewed only for as long as the person concerned satisfies the conditions of that provision.
4.The fact that large insurance companies have the assessments of damage to motor vehicles carried out by their own experts, thereby avoiding liability for value added tax in respect of the provision of such services, is not such as to have any bearing on the answers to be given to the first three questions.
____________1 - OJ C 61 of 24.2.2001