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
Reports of Cases
not yet published (Court Reports - general)
Links to the texts
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Opinion
ECLI:EU:C:2020:380 |
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Judgment
ECLI:EU:C:2020:801 |
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