Life Assurance Directive

Staatssecretaris van Financien v Arthur Andersen & Co Accountants cs (Case C-472/03) - 2005

Taxation—VAT— Sixth Directive 77/388 —“back office” activities undertaken by company on behalf of life assurance provider—whether exempt from VAT—not falling within Art.4(4) exemption for employment relationship—not constituting insurance transactions—whether “services related to... Show moreTaxation—VAT— Sixth Directive 77/388 —“back office” activities undertaken by company on behalf of life assurance provider—whether exempt from VAT—not falling within Art.4(4) exemption for employment relationship—not constituting insurance transactions—whether “services related to insurance transactions by insurance brokers and insurance agents”—strict interpretation of exemptions—need to assess activities undertaken—lacking essential aspects of work of insurance agent.

[2005] STC 508

Case

Treatments: 1 positive 9 neutral 2 negative | Recent: Referred to by (2010) STC 149 (CJEU)

	The Life Assurance Consolidation Directive (Consequential Amendments) Regulations 2004 - 2004 SI 2004/3379 Statutory Instrument

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	Order of the Court (First Chamber) of 6aMarch 2003 in Case C-449/01 Reference for a preliminary ruling by the Court of Appeal (England and W... - 2003 OJ C 146, 21/06/2003 P. 0013 C2003N0146(21) EU - OJC

	Judgment of the Court (Sixth Chamber) 5aMarch 2002 in Case C-386/00 (Reference for a preliminary ruling from the Cour d''Appel de Bruxelles)... - 2002 OJ C 109, 04/05/2002 P. 0013 C2002N0109(21) EU - OJC

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	Judgment of the Court (Sixth Chamber) of 18 May 2000 in Case C-206/98: Commission of the European Communities v Kingdom of Belgium (Failure ... - 2000 OJ C 233, 12/08/2000 P. 0005 C2000N0233(10) EU - OJC

	JUDGMENT OF THE COURT (Fifth Chamber) of 18 December 1997 in Case C-360/95: Commission of the European Communities v Kingdom of Spain (Failu... - 1998 OJ C 055, 20/02/1998 P. 0009 C1998N0055(15) EU - OJC

	WRITTEN QUESTION No. 2696/95 by Jose VALVERDE LOPEZ to the Commission. Incorporation into Spanish law of the directive on the coordination o... - 1995 OJ C 066, 04/03/1996 P. 0022 91995E2696 EU Parliamentary Question

	WRITTEN QUESTION No. 1738/94 by Jose VALVERDE LOPEZ to the Commission. Failure of the Government of Spain to implement the directive on the ... - 1994 OJ C 024, 30/01/1995 P. 0014 91994E1738 EU Parliamentary Question

	WRITTEN QUESTION No. 2178/93 by Jose VALVERDE LOPEZ to the Commission. Reasons invoked by Spain for failing to implement the directive on di... - 1993 OJ C 226, 16/08/1994 P. 0029 91993E2178 EU Parliamentary Question

	WRITTEN QUESTION No. 507/92 by Mrs Caroline JACKSON to the Commission. AIDS/HIV and the proposed Third Life Assurance Directive - 1992 OJ C 058, 01/03/1993 P. 0010 91992E0507 EU Parliamentary Question

	WRITTEN QUESTION No. 1411/91 by Mr Jose VALVERDE LOPEZ to the Commission. Failure of Spain to implement the directive on the taking up and p... - 1991 OJ C 311, 02/12/1991 P. 0041 91991E1411 EU Parliamentary Question

	WRITTEN QUESTION NO 337/80 BY MR DAMSEAUX TO THE COMMISSION: COMPENSATION IN THE FORM OF ANNUITIES AND THE DIRECTIVE ON DIRECT LIFE ASSURANC... - 1980 OJ C 198, 04/08/1980 P. 0054 91980E0337 EU Parliamentary Question

	NATIONAL PROVISIONS CONCERNING: Directive 2002/12/EC of the European Parliament and of the Council of 5 March 2002 amending Council Directiv... - 2002 72002L0012 EU National Implementation

	NATIONAL PROVISIONS CONCERNING: European Parliament and Council Directive 95/26/EC of 29 June 1995 amending Directives 77/780/EEC and 89/646... - 1995 71995L0026 EU National Implementation

	NATIONAL PROVISIONS CONCERNING: Council Directive 92/49/EEC of 18 June 1992 on the coordination of laws, regulations and administrative prov... - 1992 71992L0049 EU National Implementation

	NATIONAL PROVISIONS CONCERNING: Second Council Directive 88/357/EEC of 22 June 1988 on the coordination of laws, regulations and administrat... - 1988 71988L0357 EU National Implementation