Request for a preliminary ruling from the Cour de cassation (France) lodged on 19 November 2013 — Directeur général des finances publiques, Mapfre Warranty SpA v Mapfre asistencia compania internacional de seguros y reaseguros, Directeur général des finances publiques

(Case C-584/13)

2014/C 31/05

Language of the case: French

Referring court

Cour de cassation

Parties to the main proceedings

Appellants: Directeur général des finances publiques, Mapfre Warranty SpA

Respondents: Mapfre asistencia compania internacional de seguros y reaseguros, Directeur général des finances publiques

Question referred

Must Article 2 and Article 13(B)(a) of the Sixth Council Directive 77/388/EEC (1) of 17 May 1977 be interpreted as meaning that the service whereby an economic operator which is independent of a second-hand motor vehicle dealer provides, in return for payment of a lump sum, a warranty covering mechanical breakdowns which may affect certain parts of the second-hand vehicle falls within the category of insurance transactions exempt from value added tax or, on the contrary, as meaning that such a supply falls within the category of ‘supply of services’?

(1)  Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).