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SVInfo
- Referral date: 19-11-2013
- Show case reference
- Opinion date: 04-02-2015
- Ruling date: 16-07-2015
- AG: Szpunar
References in this case
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1.2.2014 |
EN |
Official Journal of the European Union |
C 31/4 |
Request for a preliminary ruling from the Cour de cassation (France) lodged on 19 November 2013 — Directeur général des finances publiques, Mapfre Warranty SpA v Mapfre asistencia compania internacional de seguros y reaseguros, Directeur général des finances publiques
(Case C-584/13)
2014/C 31/05
Language of the case: French
Referring court
Cour de cassation
Parties to the main proceedings
Appellants: Directeur général des finances publiques, Mapfre Warranty SpA
Respondents: Mapfre asistencia compania internacional de seguros y reaseguros, Directeur général des finances publiques
Question referred
Must Article 2 and Article 13(B)(a) of the Sixth Council Directive 77/388/EEC (1) of 17 May 1977 be interpreted as meaning that the service whereby an economic operator which is independent of a second-hand motor vehicle dealer provides, in return for payment of a lump sum, a warranty covering mechanical breakdowns which may affect certain parts of the second-hand vehicle falls within the category of insurance transactions exempt from value added tax or, on the contrary, as meaning that such a supply falls within the category of ‘supply of services’?
(1) 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).