The Weekly Law Reports
[2021] 4 WLR 17
Court of Justice of the European Union
United Biscuits (Pension Trustees) Ltd and another
v
Revenue and Customs Commissioners
(Case C‑235/19)
EU:C:2020:801
2020 May 14; Oct 8
President of Chamber J-C Bonichot,
Judges L Bay Larsen, C Toader, M Safjan, N Jääskinen
Advocate General P Pikamäe
Judges L Bay Larsen, C Toader, M Safjan, N Jääskinen
Advocate General P Pikamäe
Revenue— Value added tax— Exemptions— Pension fund management services provided by non-insurers not providing any indemnity from risk— Whether services VAT exempt “insurance transactions”—
Council Directive 2006/112/EC, art 135(1)(a)
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