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References in this case
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16.3.2020 |
EN |
Official Journal of the European Union |
C 87/8 |
Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 December 2019 — Q-GmbH v Z Tax Office
(Case C-907/19)
(2020/C 87/11)
Language of the case: German
Referring court
Bundesfinanzhof
Parties to the main proceedings
Applicant: Q-GmbH
Defendant: Z Tax Office
Question referred
Does a service related to insurance and reinsurance transactions that is performed with exemption from tax by insurance brokers and insurance agents within the meaning of Article 135(1)(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) exist if a taxable person who carries out intermediary work for an insurance company also provides that insurance company with the mediated insurance product?
(1) OJ 2006 L 347, p. 1.