C-235/19 - CURIA - List Of Results

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

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Opinion ECLI:EU:C:2020:380 Available in :
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Judgment ECLI:EU:C:2020:801 Available in :
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Từ khóa » C-235/19