Index card United Biscuits (Pension Trustees) Ltd v Revenue and Customs Comrs

Hearings

08 Oct 2020 (Case C-235/19); EU:C:2020:801; [2021] 4 WLR 17; [2020] STC 2169; [2020] WLR (D) 547, ECJ (President of Chamber J-C Bonichot, Judges L Bay Larsen, C Toader, M Safjan, N Jääskinen, Advocate General P Pikamäe)

Subject Matter

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)

(Case C-235/19); EU:C:2020:801; [2021] 4 WLR 17; [2020] STC 2169; [2020] WLR (D) 547, ECJ

Legislation Considered

EU Enactments

Directive 2006/112/EC (Council), art 135(1)(a)

Cases Considered

Cases considered in: United Biscuits (Pension Trustees) Ltd v Revenue and Customs Comrs (Case C-235/19); EU:C:2020:801; [2021] 4 WLR 17; [2020] STC 2169; [2020] WLR (D) 547, ECJ

Minister Finansów v Aspiro SA (Case C-40/15); EU:C:2016:172; [2016] STC 1255, ECJ Applied

Proceedings brought by Försäkringsaktiebolaget Skandia (publ) (No 2) (Case C-240/99); EU:C:2001:140; [2001] 1 WLR 1617; [2001] All ER (EC) 822; [2001] STC 754, ECJ Considered

Card Protection Plan Ltd v Customs and Excise Comrs (Case C-349/96); EU:C:1999:93; [1999] 2 AC 601; [1999] 3 WLR 203; [1999] All ER (EC) 339; [1999] STC 270; [1999] ECR I-973, ECJ Considered

Cases Cited

Cases cited in: United Biscuits (Pension Trustees) Ltd v Revenue and Customs Comrs (Case C-235/19); EU:C:2020:801; [2021] 4 WLR 17; [2020] STC 2169; [2020] WLR (D) 547, ECJ

Card Protection Plan Ltd v Customs and Excise Comrs (Case C-349/96) [1999] 2 AC 601

Jyske Finans A/S v Skatteministeriet (Nordania Finans A/S and BG Factoring A/S intervening) (Case C-280/04); EU:C:2005:753; [2006] STC 1744, ECJ

Minister Finansow v Aspiro SA (formerly BRE Ubezpieczenia sp z oo) (Case C-40/15) [2016] STC 1255

Minister Finansów v Aspiro SA

v

Subsequent Consideration

Cases subsequently considering: United Biscuits (Pension Trustees) Ltd v Revenue and Customs Comrs (Case C-235/19); EU:C:2020:801; [2021] 4 WLR 17; [2020] STC 2169; [2020] WLR (D) 547, ECJ

Considered in Q-GmbH v Finanzamt Z (Case C-907/19); EU:C:2021:237; [2021] STC 696, ECJ

Cases citing

Cases citing: United Biscuits (Pension Trustees) Ltd v Revenue and Customs Comrs (Case C-235/19); EU:C:2020:801; [2021] 4 WLR 17; [2020] STC 2169; [2020] WLR (D) 547, ECJ

Generali Seguros (Case C-42/22); EU:C:2023:183, ECJ

INTELLIGENT MONEY LIMITED v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance - no - appeal dismiss [2022] UKFTT 338 (TC), FTT (TC)

INTELLIGENT MONEY LIMITED v Revenue & Customs (VAT - whether fees paid to the scheme administrator of SIPP pension consideration for an exempt supply of insurance) [2022] UKFTT 148 (TC), FTT

Icade Promotion SAS, anciennement Icade Promotion Logement SAS v Ministère de l'Action et des Comptes Publiques (Case C-299/20); EU:C:2021:413; EU:C:2021:783, ECJ

Intelligent Money Ltd v Revenue and Customs Comrs [2023] UKUT 236 (TCC); [2023] STC 1682, UT

Q-GmbH v Finanzamt Z (Case C-907/19); EU:C:2021:237; [2021] STC 696, ECJ

RK v CR (Case C-422/20); EU:C:2021:718, ECJ