Directeur general des finances publiques v Mapfre asistencia compania internacional de seguros y reaseguros SA (Fifth Chamber) [2015] EUECJ C-584/13_O (4 February 2015 )

Directeur general des finances publiques v Mapfre asistencia compania internacional de seguros y reaseguros SA (Fifth Chamber) [2015] EUECJ C-584/13_O (4 February 2015 )

A warranty service provided by an independent operator for a set period and in return for a predetermined sum, covering repair costs for second-hand motor vehicles in the event of mechanical breakdowns, constitutes an insurance transaction within the meaning of Article 13(B)(a) of the Sixth Directive and is therefore exempt from VAT.

Citation
[2015] EUECJ C-584/13_O
Parties
Applicant: Directeur général des finances publiques; Respondent: Mapfre Asistencia compania internacional de seguros y reaseguros SA; Respondent: Mapfre Warranty SpA
Jurisdiction
European Union
Procedural Posture
Request for Preliminary Ruling / Opinion of Advocate General
Outcome
Service constitutes an insurance transaction exempt from VAT under Article 13(B)(a) of the Sixth Directive.
Legal Topics
Value Added Tax (vat), Insurance Transactions, Tax Exemptions, Supply of Services, Interpretation of Sixth Directive
Taxation European Union Law Value Added Tax (vat) Insurance Transactions Tax Exemptions Supply of Services Interpretation of Sixth Directive

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Parties

Directeur général des finances publiques

Applicant

Mapfre Asistencia compania internacional de seguros y reaseguros SA

Respondent

Mapfre Warranty SpA

Respondent

Procedural Posture

Request for Preliminary Ruling / Opinion of Advocate General

Legal Issues

  1. 1 Whether a warranty service provided by an independent operator for second-hand motor vehicles constitutes an 'insurance transaction' exempt from VAT under Article 13(B)(a) of the Sixth Directive.
  2. 2 Whether such a service should instead be classified as a 'supply of services' subject to VAT.

Ratio Decidendi

A warranty service provided by an independent operator for a set period and in return for a predetermined sum, covering repair costs for second-hand motor vehicles in the event of mechanical breakdowns, constitutes an insurance transaction within the meaning of Article 13(B)(a) of the Sixth Directive and is therefore exempt from VAT.

Court Disposition

Service constitutes an insurance transaction exempt from VAT under Article 13(B)(a) of the Sixth Directive.

Orders

  • A service whereby an operator independent of second-hand motor-vehicle dealers provides, for a set period and in return for payment of a predetermined sum, a warranty covering the costs of repairing those motor vehicles in the event of mechanical breakdowns covered by that warranty, constitutes an insurance...