Back to EUR-Lex homepage

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

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).
Search tips
Need more search options? Use the Advanced search
You are here

Document 62008CN0242

Case C-242/08: Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 4 June 2008 — Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften

OJ C 223, 30.8.2008, p. 23–24 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

30.8.2008   

EN

Official Journal of the European Union

C 223/23

Reference for a preliminary ruling from the Bundesfinanzhof (Germany) lodged on 4 June 2008 — Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften

(Case C-242/08)

(2008/C 223/36)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: Swiss Re Germany Holding GmbH

Defendant: Finanzamt München für Körperschaften

Questions referred

1.

Must the fifth indent of Article 9(2)(e) and Article 13B(a) and the second and third subparagraphs of Article 13B(d) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes be interpreted as meaning where in consideration for payment of the sales price by the purchaser a transfer (1) of a life reinsurance contract is effected, on the basis of which, with the consent of the policyholder, the contract's purchaser takes over the exempted reinsurance activities of the previous insurer and in place of the previous insurer supplies to the policyholder tax-exempt reinsurance services, that such transfer must be regarded

(a)

as an insurance or banking transaction within the meaning of the fifth indent of Article 9(2)(e) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes, or

(b)

as a reinsurance transaction in accordance with Article 13B(a) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes, or

(c)

as a transaction which in substance consists of the tax-exempt assumption of an obligation and an exempt transaction concerning debts in accordance with Article 13B(d)(2) and (3) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes?

2.

Is the answer to Question 1 any different where payment in respect of the transfer is made not by the purchaser but the previous insurer?

3.

If alternatives (a), (b) and (c) of Question 1 are all answered in the negative, must Article 13B(c) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes be interpreted as meaning that

—

the transfer of life reinsurance contracts in return for consideration constitutes a supply of goods and

—

that in the application of Article 13B(c) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes no distinction is to be drawn whether the place in which the exempted activities are effected lies in the Member State in which the goods are supplied or in a different Member State?

(1)  OJ 1977 L 145, p. 1.

Top