Reference for a preliminary ruling from the Hoge Raad der Nederlanden lodged on 2 March 2007 - J.C.M. Beheer B.V. v Staatssecretaris van Financiën

(Case C-124/07)

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: J.C.M. Beheer B.V.

Defendant: Staatssecretaris van Financiën

Question referred

Do the provisions of Article 13 B(a) of the Sixth Directive ¹ extend to activities of a (legal) person which performs characteristic and essential activities of an insurance broker and insurance agent, whereby negotiations are carried out in the name of another insurance broker or insurance agent in connection with the bringing about of insurance transactions?

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¹ - Sixth Council Directive 77/388/EEG 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.