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Document 62019CN0907
Case C-907/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 December 2019 — Q-GmbH v Z Tax Office
Case C-907/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 December 2019 — Q-GmbH v Z Tax Office
Case C-907/19: Request for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 11 December 2019 — Q-GmbH v Z Tax Office
OJ C 87, 16.3.2020, p. 8–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
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?