EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Need more search options? Use the
Advanced search
You are here
Document 62019CN0235
Case C-235/19
Court of Justice
Status: In progress
Court of Justice
Status: In progress
/
DECISION
- Title
- 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.
- ECLI identifier
- ECLI:EU:C:2020:801
- Judge-Rapporteur
- Bonichot
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
08/10/2020
PROCEEDINGS
- Title
- Opinion of Advocate General Pikamäe delivered on 14 May 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.
- ECLI identifier
- ECLI:EU:C:2020:380
- Advocate General
- Pikamäe
14/05/2020
CASE BROUGHT
- Title
- Case C-235/19: Reference for a preliminary ruling from the Court of Appeal (United Kingdom) made on 18 March 2019 — United Biscuits (Pensions Trustees) Limited, United Biscuits Pension Investments Limited v Commissioners for Her Majesty's Revenue and Customs
20/05/2019