20.5.2019 |
MT |
Il-Ġurnal Uffiċjali tal-Unjoni Ewropea |
C 172/22 |
Talba għal deċiżjoni preliminari mressqa mill-Court of Appeal (ir-Renju Unit) fit-18 ta’ Marzu 2019 — United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited vs Commissioners for Her Majesty’s Revenue and Customs
(Kawża C-235/19)
(2019/C 172/25)
Lingwa tal-kawża: l-Ingliż
Qorti tar-rinviju
Court of Appeal
Partijiet fil-kawża prinċipali
Rikorrenti: United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited
Konvenuti: Commissioners for Her Majesty’s Revenue and Customs
Domanda preliminari
Il-provvisti tas-servizzi tat-tmexxija tal-fondi tal-pensjoni (is-Servizzi PFM) kif ipprovduti lit-Trustees minn (a) assiguraturi u/jew (b) nonassiguraturi ta’ “transazzjonijet ta’ […]assigurazzjoni” huma skont it-tifsira tal-Artikolu 135(1)(a) tad-Direttiva tal-VAT (1) (li qabel kien l-Artikolu 13B(a) tas-Sitt Direttiva)?
(1) Direttiva tal-Kunsill 2006/112/KE tat-28 ta’ Novembru 2006 dwar is-sistema komuni ta’ taxxa fuq il-valur miżjud (ĠU 2006, L 347, p. 1).