This document is an excerpt from the EUR-Lex website
Document 62001CJ0008
Kohtuotsuse kokkuvõte
Kohtuotsuse kokkuvõte
1. Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Exemptions provided for by the Sixth Directive — Exemption for insurance transactions and related services performed by insurance brokers and insurance agents — Concept — Assessment of damage caused to motor vehicles carried out by an association on behalf of insurance companies which are members of that association — Excluded — (Council Directive 77/388, Art. 13B(a))
2. Tax provisions — Harmonisation of laws — Turnover taxes — Common system of value added tax — Exemptions provided for by the Sixth Directive — Exemption for the provision of services by independent groups of persons performing an exempted activity with a view to providing services to their members — Conditions — No risk that competition may be distorted — National legislation providing for a temporary exemption — Whether permissible — Conditions — (Council Directive 77/388, Art. 13A(1)(f))
1. Article 13B(a) of Sixth Directive 77/388 must be construed as meaning that motor vehicle damage assessments carried out, on behalf of its members, by an association whose members are insurance companies are neither insurance transactions nor services related to insurance transactions that are performed by insurance brokers or insurance agents within the meaning of that provision.
The essentials of an insurance transaction, as generally understood, are that the insurer undertakes, in return for prior payment of a premium, to provide the insured party, in the event of materialisation of the risk covered, with the service agreed when the contract was concluded. In accordance with that definition, such a transaction necessarily implies the existence of a contractual relationship between the provider of the insurance service and the person whose risks are covered by the insurance, that is to say, the insured party. The unavoidable conclusion is that an association the members of which are insurance companies and which carries out assessments of damage to motor vehicles on behalf of its members does not have any contractual relationship with the insured parties.
see paras 39, 41-42, 46, operative part 1
2. Article 13A(1)(f) of Sixth Directive 77/388 must be construed as meaning that the grant of exemption from value added tax under that provision to an association which satisfies all of the other conditions of that provision must be refused if there is a genuine risk that the exemption may by itself, immediately or in the future, give rise to distortions of competition. National legislation which allows a temporary exemption to be granted where doubt exists as to whether that exemption is liable at a later date to give rise to distortions of competition is compatible with Article 13A(1)(f), on condition that the exemption is renewed only for as long as the person concerned satisfies the conditions of that provision.
see paras 65, 69, operative part 2-3