Reports of Cases

1999 I-00973

Subject-matter

Preliminary ruling ─ House of Lords ─ Interpretation of the Sixth Council Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment ─ Registration service for credit cards intended to protect owners of registered cards against loss and fraudulent use, the insurance service being provided by an insurance broker ─ Criteria for determining whether the operation should be defined for VAT purposes as a single composite service or several independent services ─ Meaning of insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents (Art. 13(B)(a) of the directive)

Systematic classification scheme

Citations of case-law or legislation

References in grounds of judgment

• Directive 77/388 -A02PT1 : paragraphs 1, 4, 12, 29
• Directive 77/388 -A33 : paragraph 23
• Directive 77/388 -A13 : paragraphs 15, 22
• Directive 77/388 -A13LBLA : paragraphs 1, 4, 12, 13, 16 - 25, 36
• Directive 73/239 : paragraph 17
• Directive 73/239 -N : paragraphs 5, 18, 25
• Directive 73/239 -NLAPT18 : paragraph 5
• Directive 84/641 : paragraphs 5, 18, 25
• Directive 77/92 -A02 : paragraph 6
• Court of Justice - Judgment C -283/95 -N22 : paragraph 33
• Court of Justice - Judgment C -308/96 -N45 : paragraph 31
• Court of Justice - Judgment C -308/96 -N24 : paragraph 30
• Court of Justice - Judgment C -348/87 -N11 : paragraph 15
• Court of Justice - Judgment C -348/87 -N13 : paragraph 22
• Court of Justice - Judgment C -231/94 -N12 : paragraph 28

Operative part

• Interprets : Directive 77/388 -A13LBLA

Opinion

• EC Treaty (Maastricht), Article 61 -P2 : point 4
  
• Directive 77/388 -A02 : point 3
  
• Directive 77/388 -A02PT1 : point 2
  
• Directive 77/388 -A04P5 : point 23
  
• Directive 77/388 -A06 : point 2
  
• Directive 77/388 -A06P4 : points 3, 38
  
• Directive 77/388 -A13 : points 3, 22
  
• Directive 77/388 -A13LA : point 3
  
• Directive 77/388 -A13LAPT1LG : point 23
  
• Directive 77/388 -A13LB : points 3, 27, 31, 32, 49
  
• Directive 77/388 -A13LBLA : points 3, 5, 25, 27 - 29, 31 - 39, 43, 52
  
• Directive 77/388 -A13LBLD : points 24, 37
  
• Directive 77/388 -A34 : point 27
  
• Directive 73/239 : points 4, 27, 34
  
• Directive 73/239 -A01 : point 4
  
• Directive 73/239 -NLAPT16 : point 4
  
• Directive 73/239 -NLAPT18 : point 4
  
• Directive 84/641 : points 4, 27, 34
  
• Directive 84/641 -A01 : point 4
  
• Directive 84/641 -A14 : point 4
  
• Directive 77/92 : points 5, 27, 32
  
• Directive 77/92 -A02P1LA : point 5
  
• Directive 77/92 -A02P2 : point 5
  
• Directive 77/92 -A02 : point 32
  
• Directive 77/92 -A02P1LB : point 32
  
• Court of Justice - Judgment C -235/85 -N19 : point 22
  
• Court of Justice - Judgment C -235/85 -N21 : point 23
  
• Court of Justice - Judgment C -348/87 -N13 : point 22
  
• Court of Justice - Judgment C -346/95 -N18 : point 22
  
• Court of Justice - Judgment C -453/93 -N17 : point 23
  
• Court of Justice - Judgment C -453/93 -N20 : point 23
  
• Court of Justice - Judgment C -281/91 : points 24, 37
  
• Court of Justice - Judgment C -281/91 -N13 : point 24
  
• Court of Justice - Judgment C -2/95 : point 24
  
• Court of Justice - Judgment C -2/95 -N31 : point 24
  
• Court of Justice - Judgment C -2/95 -N34 : point 24
  
• Court of Justice - Opinion C -149/97 -N14 : point 24
  
• Court of Justice - Judgment C -340/94 -N17 : point 27
  
• Court of Justice - Judgment C -35/90 -N09 : point 27
  
• Court of Justice - Judgment C -73/85 -N14 : point 49
  
• Court of Justice - Judgment C -126/78 -N11 : point 50
  
• Court of Justice - Judgment C -173/88 -N14 : point 50
  

Dates

Date of the lodging of the application initiating proceedings

• 21/10/1996

Date of the Opinion

• 11/06/1998

Date of the hearing

Information not available

Date of delivery

25/02/1999

References

Publication in the Official Journal

Application: OJ C 370 from 07.12.1996, p.9

Judgment: OJ C 121 from 01.05.1999, p.3

Name of the parties

CPP

Notes on Academic Writings

1. Heinrich, Johannes: Begriff des Versicherungsumsatzes im Sinne der Sechsten Richtlinie - Einheit der Leistung, European Law Reporter 1999 p.140-142 (DE)
2. X: Revue de jurisprudence fiscale 1999 p.332-333 (FR)
3. Van Hilten, M.E.: Beslissingen in belastingzaken 1999 nº 224 (NL)
4. Dassesse, Marc: The Card Protection Plan Case, The EC Tax Journal 1999 p.157-162 (EN)
5. De Rinaldis, Antonio: Operazioni esenti dall'imposta sul valore aggiunto e qualifica professionale di assicuratore secondo l'interpretazione della Corte di giustizia, Diritto e pratica tributaria 1999 III p.414-425 (IT)
6. Giorgi, Massimiliano: Sull'oggettività dell'esenzione da Iva delle operazioni di assicurazione e riassicurazione e sulla nozione di operazione accessoria, Rassegna tributaria 1999 p.648-659 (IT)
7. Martín Jiménez, Adolfo J.: Jurisprudencia del Tribunal de Justicia de las Comunidades Europeas, Revista española de Derecho Financiero 2000 p.124-128 (ES)
8. Wolf, R.A.: Verzekeringen en BTW, Weekblad voor fiscaal recht 2001 p.1143-1151 (NL)
9. Blumensaadt, Lotte: Card Protection Plan - momsbetragtninger vedrørende blandede leverancer, Skat udland 2001 nº 289 (DA)
10. Henkow, Oskar: Mervärdesskatt - ett eller flera tillhandahållanden?, SkatteNytt 2002 p.24-31 (SV)
11. Agrell, Joachim ; Ericsson, Helena: Regeringsrättens dom om mervärdesskatteplikt vid läkarkonsultationer via internet, SkatteNytt 2008 nº 4 p.205-209 (SV)
12. Bilkštytė, Rūta ; Krasovskis, Andžej: Mokestis už naudojimąsi kreditinėmis kortelėmis vs. draudimo paslaugos kreditinių kortelių turėtojams, Juristo patarimai 2015 n°3 p.24-25 (LT)

Procedural Analysis Information

Source of the question referred for a preliminary ruling

House of Lords - 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

sixième chambre (Cour)

Judge-Rapporteur

Hirsch

Advocate General

Fennelly

Language(s) of the Case

• English
  

Language(s) of the Opinion

• English