Judgment of the Court (Fifth Chamber) of 16 July 2015 (request for a preliminary ruling from the Cour de cassation — France) — Directeur général des finances publiques v Mapfre asistencia compania internacional de seguros y reaseguros SA and Mapfre warranty SpA v Directeur général des finances publiques

(Case C-584/13) (1)

((Reference for a preliminary ruling - Taxation - Turnover tax - Scope - Exemption - Notion of ‘insurance transactions’ - Notion of ‘supply of services’ - Lump sum for a warranty covering breakdowns of a second-hand vehicle))

(2015/C 311/03)

Language of the case: French

Referring court

Cour de cassation

Parties to the main proceedings

Applicants: Directeur général des finances publiques, Mapfre warranty SpA

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

Operative part of the judgment

Article 13(B)(a) of 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, as amended by Council Directive 91/680/EEC of 16 December 1991, must be interpreted as meaning that the supply of services 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 that vehicle constitutes an exempt insurance transaction within the meaning of that provision. It is for the referring court to determine whether, in the light of circumstances such as those of the cases in the main proceedings, the supply of services at issue in the main proceedings is such a supply. The provision of such a supply and the sale of the second-hand vehicle must, in principle, be considered to be distinct and independent supplies, to be treated separately from the point of view of VAT. It is for the referring court to determine whether, having regard to the specific circumstances of the cases in the main proceedings, the sale of a second-hand vehicle and the warranty provided by an independent economic operator to the dealer selling that second-hand vehicle covering mechanical breakdowns which may affect certain parts of that vehicle are so interconnected that they must be regarded as constituting a single transaction or whether, on the contrary, they are independent transactions.

(1)  OJ C 31, 1.2.2014.