BG
ES
CS
DA
DE
ET
EL
EN
FR
HR
IT
LV
LT
HU
MT
NL
PL
PT
RO
SK
SL
FI
SVInfo
- Referral date: 02-02-2015
- Show case reference
- Opinion date: 23-12-2015
- Ruling date: 17-03-2016
- AG: Kokott
References in this case
Highlight in text
Go|
11.5.2015 |
EN |
Official Journal of the European Union |
C 155/7 |
Request for a preliminary ruling from the Naczelny Sąd Administracyjny (Poland) lodged on 2 February 2015 — Minister Finansów v BRE Ubezpieczenia Sp. z o.o., established in Warsaw
(Case C-40/15)
(2015/C 155/09)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: Minister Finansów
Respondent: BRE Ubezpieczenia Sp. z o.o., established in Warsaw
Question referred
Must Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that services such as those in the present case, which are supplied on behalf of an insurance undertaking by a third party — in the name and on behalf of the insurer — which has no legal relationship with the insured person, are covered by the exemption referred to in that provision?
(1) OJ 2006 L 347, p. 1.