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Judgment of the Court (First Chamber) of 8 October 2020

United Biscuits (Pension Trustees) Limited and United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs

Request for a preliminary ruling from the Court of Appeal

Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 135(1)(a) – Exemption of insurance transactions – Supply of pension fund management services to trustees by investment fund managers – Exclusion of any risk indemnity – Occupational pension scheme – National tax practice – Exercise of an insurance activity – Authorised entities – Entities not holding such authorisation – Concept of ‘insurance transactions’

Case C-235/19

Documents in the Case

Document

Date

Name of the parties

Subject-matter

Curia

EUR-Lex

Autres Liens

Judgment (OJ)

13/11/2020

United Biscuits (Pensions Trustees) and United Biscuits Pension Investments

Taxation
- Value added tax

Judgment
ECLI:EU:C:2020:801

08/10/2020

United Biscuits (Pensions Trustees) and United Biscuits Pension Investments

Taxation
- Value added tax

Application (OJ)

03/05/2019

United Biscuits (Pensions Trustees) and United Biscuits Pension Investments

Taxation
- Value added tax

Request for a preliminary ruling

18/03/2019

United Biscuits (Pensions Trustees) and United Biscuits Pension Investments

Taxation
- Value added tax

Opinion
ECLI:EU:C:2020:380

14/05/2020

United Biscuits (Pensions Trustees) and United Biscuits Pension Investments

Taxation
- Value added tax

Legal analysis of the decision or of the case

Reports of Cases

not yet published (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

4 Internal policy of the European Union
  4.10 Tax provisions
    4.10.02 Harmonization of tax legislation
      4.10.02.01 Value added tax
        4.10.02.01.07 Exemptions
          4.10.02.01.07.02 Exemptions for other activities
            4.10.02.01.07.02.01 Insurance and reinsurance transactions

Citations of case-law or legislation

References in grounds of judgment

Directive 77/388 -A13LBLA : paragraphs 6, 27
Directive 79/267 -A01 : paragraphs 7, 12, 13, 48
Directive 79/267 -A01P1 : paragraphs 38, 40
Directive 79/267 -A01P2 : paragraph 38
Directive 79/267 -A01P3 : paragraph 38
Directive 79/267 -A06 : paragraphs 8, 48
Directive 79/267 -A07P2 : paragraphs 9, 12
Directive 79/267 -A08P1 : paragraph 10
Directive 79/267 -NPT7 : paragraphs 11, 45
Directive 2002/83 : paragraph 13
Directive 2002/83 -A02 : paragraph 12
Directive 2002/83 -A05P2 : paragraph 12
Directive 2002/83 -N1 : paragraph 47
Directive 2002/83 -N1PT7 : paragraph 12
Directive 2006/112 -A02P1LC : paragraph 3
Directive 2006/112 -A131 : paragraph 4
Directive 2006/112 -A135P1 : paragraphs 5, 6, 29, 30
Directive 2006/112 -A135P1LA : paragraphs 1, 26 - 28, 32, 33, 37, 51
Directive 2009/138 -A02P3 : paragraph 13
Directive 2009/138 -A14P1 : paragraph 14
Directive 2009/138 -A15P2 : paragraph 15
Directive 2009/138 -N2 : paragraph 47
Directive 2009/138 -N2PT7 : paragraph 16
Court of Justice - Judgment C -349/96 : paragraph 34
Court of Justice - Judgment C -240/99 : paragraph 34
Court of Justice - Judgment C -280/04 -N31 : paragraph 46
Court of Justice - Judgment C -40/15 -N20 : paragraph 29
Court of Justice - Judgment C -40/15 -N22 : paragraph 30
Court of Justice - Opinion C -235/19 : paragraphs 36, 40, 45

Operative part

Interprets : Directive 2006/112 -A135P1LA

Opinion

Directive 73/239 : points 54, 72, 73
Directive 73/239 -N : point 9
Directive 77/388 -A02PT1 : point 5
Directive 77/388 -A13BLA : points 3, 8, 26, 29, 32, 34, 72, 74, 83
Directive 77/388 -A13BLDPT6 : point 49
Directive 77/388 -A15SNT1 : point 6
Directive 77/388 -A33 : point 65
Directive 79/267 : points 51, 63, 72
Directive 79/267 -A01 : points 10, 14, 15
Directive 79/267 -A01P1 : point 58
Directive 79/267 -A01P1LA : points 56, 59
Directive 79/267 -A01P1LB : point 56
Directive 79/267 -A01P2 : points 58, 59, 62
Directive 79/267 -A01P2LA : point 56
Directive 79/267 -A01P2LC : points 56 - 58
Directive 79/267 -A07P2 : point 11
Directive 79/267 -A07P2L1 : point 60
Directive 79/267 -A08P1 : point 12
Directive 79/267 -A08P1LB : point 59
Directive 79/267 -N : points 57, 60
Directive 79/267 -NPT1 : point 56
Directive 79/267 -NPT3 : point 59
Directive 79/267 -NPT7 : point 13
Directive 2002/83 : points 15, 51, 54, 57
Directive 2002/83 -A01P2 : point 17
Directive 2002/83 -A02 : point 14
Directive 2002/83 -A02P2 : points 59, 62
Directive 2002/83 -A05P2 : point 14
Directive 2002/83 -N1PT7 : points 14, 60
Directive 2006/112 : points 51, 55, 70, 72
Directive 2006/112 -A02P1LC : point 4
Directive 2006/112 -A131 : point 6
Directive 2006/112 -A135 : points 64, 82
Directive 2006/112 -A135P1 : points 7, 36 - 38
Directive 2006/112 -A135P1LA : points 3, 26, 29, 30, 32 - 35, 39 - 41, 43 - 45, 47, 48, 52 - 54, 65, 68, 69, 73, 79 - 83
Directive 2006/112 -A135P1LD : point 41
Directive 2006/112 -A135P1LF : point 41
Directive 2006/112 -A135P1LG : point 49
Directive 2006/112 -A401 : point 65
Directive 2009/138 : points 51, 54, 57, 72
Directive 2009/138 -A02P3 : point 15
Directive 2009/138 -A02P3LB : points 59, 62
Directive 2009/138 -A02P3LBPT3 : point 59
Directive 2009/138 -A02P3LC : point 59
Directive 2009/138 -A15P2 : point 15
Directive 2009/138 -N2PT7 : point 16
Court of Justice - Opinion C -349/96 -N26 : point 66
Court of Justice - Judgment C -349/96 : point 75
Court of Justice - Judgment C -349/96 -N17 : points 39, 72
Court of Justice - Judgment C -349/96 -N18 : points 52, 54, 71 - 73
Court of Justice - Judgment C -349/96 -N22 : point 45
Court of Justice - Judgment C -349/96 -N23 : point 65
Court of Justice - Judgment C -240/99 : point 42
Court of Justice - Judgment C -240/99 -N30 : points 54, 71
Court of Justice - Judgment C -240/99 -N31 : point 74
Court of Justice - Judgment C -240/99 -N37 : point 39
Court of Justice - Judgment C -240/99 -N40 : point 75
Court of Justice - Judgment C -240/99 -N41 : point 75
Court of Justice - Judgment C -8/01 -N39 : point 39
Court of Justice - Judgment C -8/01 -N40 : point 45
Court of Justice - Judgment C -8/01 -N41 : point 45
Court of Justice - Judgment C -8/01 -N43 : point 41
Court of Justice - Judgment C -8/01 -N44 : point 34
Court of Justice - Opinion C -472/03 -N13 : point 64
Court of Justice - Judgment C -472/03 -N13 : point 64
Court of Justice - Judgment C -169/04 -N68 : point 38
Court of Justice - Judgment C -300/05 -N16 : point 61
Court of Justice - Judgment C -13/06 -N10 : point 39
Court of Justice - Opinion C -357/07 -N50 : point 55
Court of Justice - Opinion C -242/08 -N25 : point 64
Court of Justice - Judgment C -174/08 -N44 : point 77
Court of Justice - Judgment C -242/08 : point 40
Court of Justice - Judgment C -242/08 -N34 : point 39
Court of Justice - Judgment C -175/09 -N25 : point 37
Court of Justice - Judgment C -44/11 -N45 : point 82
Court of Justice - Judgment C -166/11 -N29 : point 59
Court of Justice - Judgment C -166/11 -N30 : point 59
Court of Justice - Judgment C -174/11 -N48 : point 77
Court of Justice - Judgment C -224/11 -N55 : point 39
Court of Justice - Judgment C -224/11 -N58 : point 39
Court of Justice - Judgment C -224/11 -N59 : point 45
Court of Justice - Judgment C -275/11 -N31 : point 38
Court of Justice - Judgment C -424/11 : point 49
Court of Justice - Judgment C -543/11 -N25 : point 37
Court of Justice - Judgment C -22/12 -N48 : point 61
Court of Justice - Judgment C -277/12 -N39 : point 61
Court of Justice - Judgment C -461/12 -N25 : point 37
Court of Justice - Judgment C -464/12 -N61 : point 39
Court of Justice - Judgment C -162/13 -N42 : point 57
Court of Justice - Judgment C -584/13 -N28 : point 39
Court of Justice - Judgment C -584/13 -N30 : point 45
Court of Justice - Judgment C -584/13 -N42 : point 40
Court of Justice - Judgment C -595/13 -N30 : point 36
Court of Justice - Opinion C -40/15 -N26 : points 40, 41
Court of Justice - Opinion C -40/15 -N39 : point 65
Court of Justice - Judgment C -40/15 -N20 : point 37
Court of Justice - Judgment C -40/15 -N22 : point 39
Court of Justice - Judgment C -40/15 -N23 : point 42
Court of Justice - Judgment C -40/15 -N29 : point 41
Court of Justice - Judgment C -40/15 -N35 : point 45
Court of Justice - Judgment C -308/16 -N39 : point 37
Court of Justice - Judgment C -308/16 -N45 : point 37
Court of Justice - Judgment C -5/17 -N29 : point 37
Court of Justice - Judgment C -17/18 -N37 : point 37
Court of Justice - Judgment C -214/18 -N43 : point 37

Dates

Date of the lodging of the application initiating proceedings

18/03/2019

Date of the Opinion

14/05/2020

Date of the hearing

Information not available

Date of delivery

08/10/2020

References

Publication in the Official Journal

Information not available

Name of the parties

United Biscuits (Pensions Trustees) and United Biscuits Pension Investments

Notes on Academic Writings

Information not available

Procedural Analysis Information

Source of the question referred for a preliminary ruling

Court of Appeal - United Kingdom

Subject-matter

Taxation
- Value added tax

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

Reference for a preliminary ruling

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Bonichot

Advocate General

Pikamäe

Language(s) of the Case

English

Language(s) of the Opinion

French